The trial balance for K and Nursery, Inc., listed the following account balances at December 31, 2021, the end of its fiscal year: cash, $34,000; accounts receivable, $29,000; inventory, $43,000; equipment (net), $98,000; accounts payable, $32,000; salaries payable, $14,000; interest payable, $10,000; notes payable (due in 18 months), $48,000; common stock, $86,000. Determine the year-end balance in retained earnings for K and J Nursery, Inc. Retained earnings