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, $18,000; accounts receivable, $13,000; inventory, $27,000; equipment (net), $82,000; accounts payable, $16,000; salaries payable, $6,000; interest payable, $2,000; notes payable (due in 18 months), $32,000; common stock, $54,000. Determine the year-end balance in retained earnings for K and J Nursery, Inc. Answer is complete but not entirely correct. Retained earnings $ 21,000