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, $27,000; accounts receivable, $22,000; inventories, $36,000; equipment (net), $91,000; accounts payable, $25,000; wages payable, $10,500; interest payable, $6,500; note payable (due in 18 months), $41,000; common stock, $72,000.