Balance Sheet

$($amount in thousands$)$

Cash $13,700$ Accounts Payable $2,000$

Accounts Receivable $3,200$ Debt $3,600$

Inventory $5,100$ Other Liabilities $900$

Property Plant & Equipment $15,400$ Total Liabilities $6,500$

Other Assets $800$ Paid$-$In Capital $7,200$

Retained Earnings $24,500$

Total Equity $31,700$

Total Assets $38,200$ Total Liabilities & Equity $38,200$

Update the balance sheet above to reflect the transactions below, which occur on January $6,2024$

$1.$ Receive payment of $$12,000$ owed by a customer

$2.$ Purchase equipment for $$45,000$ in cash

$3.$ Issue $$85,000$ in stock

$4.$ Borrow $$67,000$ from a bank

What is the final amount in Accounts Payable?