At the beginning of Year 2, Oak Consulting had the following normal balances in its accounts:


Account Balance
Cash $42,000
Accounts receivable 25,000
Accounts payable 8,400
Common stock 24,000
Retained earnings 34,600

The following events apply to Oak Consulting for Year 2:

a. Provided $185,000 of services on account.
b. Incurred $45,800 of operating expenses on account.
c. Collected $140,000 of accounts receivable.
d. Paid $120,000 cash for salaries expense.
e. Paid $31,400 cash as a partial payment on accounts payable.
f. Paid a $10,000 cash dividend to the stockholders.

Required:
Write down the beginning of balances and the transactions from Parts a&d to the appropriate accounts.