The trial balance for a company listed the following account balances at December 31, Year 1, the end of its fiscal year: cash, $36,000; accounts receivable. $31,000; Inventory, $45,000; equipment (net), $100.000; accounts payable, $34,000, salaries payable, $15,000: Interest payable. $11,000; notes payable (due in 18 months). $50,000; common stock. $90,000. Determine the year-end balance in retained earnings for the company. Retained eamings