Acme Company Balance Sheet As of January 5, 2018 (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, 2018

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

What is the final amount in Retained Earnings?

Please specify your answer in the same units as the balance sheet.