The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2021, the end of its fiscal year: cash, $32,000; accounts receivable, $27,000; inventory, $41,000; equipment (net), $96,000; accounts payable, $30,000; salaries payable, $13,000; interest payable, $9,000; notes payable (due in 18 months), $46,000; common stock, $82,000. Determine the year-end balance in retained earnings for K and J Nursery, Inc.