The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2016, the end of its fiscal year: cash, $36,000; accounts receivable, $31,000; inventories, $45,000; equipment (net), $100,000; accounts payable, $34,000; wages payable, $15,000; interest payable, $11,000; note 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.