On January $1,$ Lumia Company's liabilities are $$71,000$ and its equity is $$51,000.$ On January $3,$ Lumia purchases and installs

solar panel assets costing $$21,000.$ For the panels, Lumia pays $$9,500$ cash and promises to pay the remaining $$11,500$ in six

months. What is the total of Lumia's assets after the solar panel purchase?