Record the transactions in a journal, transfer the journal entries to T-accounts, compute closing amounts for the Taccounts, and construct a balance sheet to answer the question. Jan 25. Consume good or service and pay expense of $2,000 Jan 26. Sell product for $40,000 in cash with historical cost of $32,000 Jan 27. Sell, deliver, and receive payment of $25,000 for service 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)