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

Account	Balance
Cash	$	25,000
Accounts receivable		21,600
Accounts payable		11,300
Common stock		21,900
Retained earnings		13,400

The following events apply to Oak Consulting for Year 2:

1. Provided $68,100 of services on account.
2. Incurred $3,300 of operating expenses on account.
3. Collected $45,800 of accounts receivable.
4. Paid $36,100 cash for salaries expense.
5. Paid $13,140 cash as a partial payment on accounts payable.
6. Paid a $8,700 cash dividend to the stockholders.

Required a. Record these events in a general journal. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

b & d. Post the beginning balances and the transactions from Parts a&d to the appropriate accounts.

d-1. Record the closing entries in the general journal. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

e. What is the amount of change in retained earnings for the year?

f. Prepare a post-closing trial balance.