The trlal balance for K and J Nursery, Inc., listed the following account balances at December 31, 2018, the end of its fiscal year: cash, $22,000; accounts recelvable, $17,000; Inventories, $31,000; equipment (net), $86,000, accounts payable, $20,000; wages payable, $8,000; Interest payable, $4,000; note payable (due In 18 months), $36,000; common stock, $62,000. Determine the year-end balance In retained earnings for K and J Nursery, Inc Retained earnings