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. Sell product for $35,000 in cash with historical cost of $28,000 Jan 26. Sell, deliver, and receive payment of $20,000 for service Jan 27. Consume good or service and pay expense of $3,000 What is the final amount in Total Liabilities \& Equity