Conner Corporation's adjusted trial balance included the following items: Accounts payable ($65,000), Accounts receivable($45,000), Capital stock($100,000), Cash ($50,000), Dividends($10,000), Goodwill($47,000), interest expense($4,000), Interest payable($2,000), Inventory($32,000), Notes payable($80,000), prepaid expenses($5,000), Property, plant and equipment($123,000), Retained earnings($46,000), Rent expenses($18,000), Revenues ($101,000), and Salary expense($60,000). In a worksheet, the balance that would be transferred from the retained earnings columns to the balance sheet columns would result in debt or credit of how much being entered to the balance sheet columns?