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, $25,000; accounts receivable, $20,000; inventory, $34,000, equipment (net). $89,000; accounts payable, $23,000, salaries payable, $9,500; interest payable, $5,500; notes payable (due in 18 months), $39.000, common stock, $68,000. Determine the year-end balance in retained earnings for K and J Nursery, Inc. Retained earnings