[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 $69,800 of services on account. 2. Incurred $3,200 of operating expenses on account. 3. Collected $50,800 of accounts receivable. 4. Paid $30,300 cash for salaries expense. 5. Paid $14,400 cash as a partial payment on accounts payable. 6. Paid a $9,200 cash dividend to the stockholders. e. What is the amount of change in retained earnings for the year