The trial balance for K and J Nursery, Inc., listed the following account balances at December 31, 2016, the end of its fiscal year: cash, $30,000; accounts receivable, $25,000; inventories, $39,000; equipment (net), $94,000; accounts payable, $28,000; wages payable, $12,000; interest payable, $8,000; note payable (due in 18 months), $44,000; common stock, $78,000.