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, $24,000; accounts receivable, $19,000; inventory, $33,000; equipment (net), $88,000; accounts payable, $22,000; salaries payable, $9,000; interest payable, $5,000; notes payable (due in 18 months), $38,000; common stock, $66,000. Determine the year-end balance in retained earnings for K and J Nursery, Inc. Retained earnings