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Cash Accounts Receivable Inventory Nippon Technology Balance Sheet As of March 11, 2019 (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 Property Plant & Equipment Other Assets 2,000 3,600 900 6,500 7,200 24,500 31,700 38,200 Total Assets Use T-accounts to record the transactions below, which occur on March 12, 2019, close the T-accounts, and construct a balance sheet to answer the question. 1. Receive payment of $12,000 owed by a customer 2. Purchase equipment for $45,000 in cash 3. 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