Cash Accounts Receivable Inventory Property Plant & Equipment Other Assets Total Assets Nippon Technology Balance Sheet As of January 24, 2022 (amounts in thousands) 13,700 Accounts Payable 3,200 Debt 5,100 Other Liabilities 15,400 Total Liabilities 800 Paid-In Capital Retained Earnings Total Equity 38,200 Total Liabilities & Equity 2,000 3,600 900 6,500 7,200 24,500 31,700 38,200 Record the transactions in a journal, transfer the journal entries to T-accounts, compute closing amounts for the T- accounts, and construct a balance sheet to answer the question. Jan 25. Receive payment of $12,000 owed by a customer Jan 26. Purchase equipment for $45,000 in cash Jan 27. Issue $85,000 in stock What is the final amount in Total Liabilities & Equity? Note: Transaction amounts are provided in dollars but the balance sheet units are thousands of dollars. Please specify your answer in the same units as the balance sheet (i.e., enter the number from your updated balance sheet)