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. 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 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)