Brief Exercise 3-3 Balance sheet classification [LO3-2, 3-3] The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2018, the end of its fiscal year: cash, $25,000; accounts receivable, $20,000; inventories, $34,000; equipment (net), $89,000; accounts payable, $23,000; wages payable, $9,500; interest payable, $5,500; note payable (due in 18 months), $39,000; common stock, $68,000 Determine the year-end balance in retained earnings for K and JNursery, Inc. etained earnings