The trial balance for K and J Nursery, Incorporated, listed the following account balances at December 31, 2024, the end of its fiscal year cash, $36,000, accounts recelvable, $31,000; imventory, $45,000; equipment (net), $100,000; accounts payable, $34,000, salarles 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, Incorporated