Stetement of retained earnings summarizes the changes occured in retained earnings from opening balance to closing balance.

yes

A retained earnings statement contains information about retained earnings and dividends. Some companies also refer to this a profit and loss statement.

Yes, dividends will have an impact on the retained earnings. It is important to note that dividends are considered to be a distribution of income and do not appear on the income statement. They will however be reduction in retained earnings on the statement of retained earnings or statement of changes in shareholders' equity (IFRS).

The statement of retained earnings is a business statement that illustrates the total retained earnings by a company at the end of a period.

Basically the statement starts with retained earnings from the previous period, then adds any gains (on investments) and subtracts any losses (dividends declared, goodwill, discontinued operations). You are then left with the retained earnings for the current period.