Nippon Technology Balance Sheet As of January 24, 2019 (amounts 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

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?

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