Closing entries included debits to revenues for a total of $5,100, credits to expenses for a total of $3,200, and a credit to dividends for $700. the net change in retained earnings for the month

$1,200

Explanation:

The statement of stockholder's equity comprises common stock and retained earnings. The ending balance after adjustment shown in the attached spreadsheet.  

We know,

The ending balance of retained earning = Beginning balance of retained earnings + net income - dividend paid

So, the change in Retained Earnings would be

= Revenues - expenses - dividend

= $5,100 - $3,200 - $700

= $1,200

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