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: The following events apply to Oak Consulting for Year 2: 1. Provided $67,400 of services on account. 2. Incurred $3,400 of operating expenses on account. 3. Collected $48,000 of accounts receivable. 4. Paid $34,500 cash for salaries expense. 5. Paid $12,150 cash as a partial payment on accounts payable. 6. Paid a $9,100 cash dividend to the stockholders. e. What is the amount of change in retained earnings for the year