At the beginning of Year 2. Oak Consulting had the following normal balances in its accounts: Account Cash Accounts receivable Accounts payable Connon stock Retained earnings Balance $ 27,500 15,30 12,5ee 18,9ee 11.400 The following events apply to Oak Consulting for Year 2: 1. Provided $69.000 of services on account. 2 Incurred $3,200 of operating expenses on account 3. Collected $45,700 of accounts recevable. 4. Paid $31.000 cash for salaries expense. 5. Paid $14,130 cash as a partial payment on accounts payable. 6. Pald a $8,200 cash dividend to the stockholders. What is the amount of change in retained earnings for the year? Change in retained earnings