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, $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 K and J Nursery, Inc. Retained earnings