Acme Company

Balance Sheet

As of January $5,2023$

$($amounts in thousands$)$

Cash $9,000$ Accounts Payable $1,200$

Accounts Receivable $3,400$ Debt $3,600$

Inventory $5,100$ Other Liabilities $2,100$

Property Plant & Equipment $17,500$ Total Liabilities $6,900$

Other Assets $600$ Paid$-$In Capital $5,900$

Retained Earnings $22,800$

Total Equity $28,700$

Total Assets $35,600$ Total Liabilities & Equity $35,600$

Update the balance sheet above to reflect the transactions below, which occur on January $6,2023$

$1.$ Sell product for $$35,000$ with historical cost of $$28,000$

$2.$ Sell product for $$20,000$ with historical cost of $$16,000$

$3.$ Sell product for $$40,000$ with historical cost of $$32,000$

What is the final amount in Retained Earnings?