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, $29,000; accounts receivable, $24,000; inventory, $38,000; equipment (net), $93,000; accounts payable, $27,000; salaries payable, $11,500; interest payable, $7,500; notes payable (due in 18 months), $43,000, common stock, $76,000. Determine the year-end balance in retained earnings for K and J Nursery, Inc. Retained earnings