Record the transactions in a journal, transfer the journal entries to Taccounts, 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 Jan 28. Borrow $67,000 from a bank Jan 29. Buy $17,000 worth of manufacturing supplies on credit 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)