At the beginning of Year 2, Oak Consulting had the following normal balances in its accounts: Account Cash Accounts receivable Accounts payable Common stock Retained earnings Balance $ 26,000 18,800 13,000 17,900 13,900 The following events apply to Oak Consulting for Year 2: 1. Provided $73,400 of services on account. 2. Incurred $3,000 of operating expenses on account. 3. Collected $46,800 of accounts receivable. 4. Paid $31,300 cash for salaries expense. 5. Paid $14,400 cash as a partial payment on accounts payable. 6. Paid a $8,200 cash dividend to the stockholders. Exercise 13-22A Parte e. What is the amount of change in retained earnings for the year? Change in retained earnings