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Required information [The following information applies to the questions displayed below.] At the beginning of Year 2, Oak Consulting had the following normal balances in its accounts. Account Balance Cash $27,900 Accounts receivable 23,400 Accounts payable 12,300 Common stock 27,400 Retained earnings 11,600 The following events apply to Oak Consulting for Year 2: 1. Provided $70,200 of services on account 2. Incurred $3,200 of operating expenses on account. 3. Collected $47,200 of accounts receivable. 4. Paid $35,500 cash for salaries expense. 5. Paid $13,950 cash as a partial payment on accounts payable. 6. Paid a $9,400 cash dividend to the stockholders. f. Prepare a post-closing trial balance. Credit OAK CONSULTING Post-Closing Trial Balance As of December 31, Year 2 Account Titles Debit Cash Accounts receivable Accounts payable Common stock Retained earnings Totals $ 0 $ 0