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, 18a 24.eea 10,200 30.999 11. eee The following events apply to Oak Consulting for Year 2: 1. Provided $68.600 of services on account. 2. Incurred $3,400 of operating expenses on account. 3. Collected $49,000 of accounts receivable. 4. Paid $39.100 cash for salaries expense. 5. Paid $12.240 cash as a partial payment on accounts payable. 6. Paid a $8.600 cash dividend to the stockholders. d-1. Record the closing entries in the general joumal. (If no entry is requlred for a transaction/event, select "No journal entry requlred" In the first account field.) View transaction list Journal entry worksheet Record the closure of service revenue. Note: Enter debits before credits Event General Journal Debit Credit Record entry Clear entry View general journal e. What is the amount of change in retained earnings for the year? Change in retained earnings