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 Cash Accounts receivable Accounts payable Common stock Retained earnings Balance $ 28,700 23,100 14,000 23,600 14,200 The following events apply to Oak Consulting for Year 2: 1. Provided $70,500 of services on account. 2. Incurred $2,800 of operating expenses on account. 3. Collected $49,200 of accounts recevable. 4. Paid $33,300 cash for salaries expense. 5. Paid $15,120 cash as a partial payment on accounts payable. 6. Paid a $9,400 cash dividend to the stockholders. e. What is the amount of change in retained earnings for the year? Change in retained earrings