Nippon Technology Balance Sheet As of January 3, 2023 (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

Transfer the journal entries to T-accounts for the transactions below, compute closing amounts for the T-accounts, and construct a final balance sheet to answer the question.

Journal amounts in thousands

Date	Account and Explanation	Debit	Credit
Jan 4	Cash	12
	Inventory		10
	Retained Earnings		2
	Sold and delivered product to customer
Jan 5	Property, Plant & Equipment	45
	Cash		45
	Paid cash for machine
Jan 6	Cash	85
	Paid-In Capital		85
	Issued stock
Jan 7	Cash	67
	Debt		67
	Borrowed money from bank
Jan 8	Inventory	17
	Accounts Payable		17
	Bought manufacturing supplies on credit
Jan 9	Accounts Payable	7
	Cash		7
	Paid money owed to supplier
Jan 10	Cash	11
	Accounts Receivable		11
	Received customer payment

What is the final amount in Total Liabilities & Equity?

Please specify your answer in the same units as the balance sheet (i.e., enter the number from your updated balance sheet).