Ruston Company Balance Sheet As of January 3, 2021 (amounts in thousands) Cash 9,000 Accounts Payable 1,200 Accounts Receivable 3,400 Debt 3,600 Inventory 5,100 Other Liabilities 2,100 Property Plant & Equipment 17,500 Total Liabilities 6,900 Other Assets 600 Paid-In Capital 5,900 Retained Earnings 22,800 Total Equity 28,700 Total Assets 35,600 Total Liabilities & Equity 35,600 Transfer the journal entries to T-accounts for the transactions below, compute closing amounts for the T-accounts, and construct a final balance sheet to answer the question. Journal amounts in thousands Date Account and Explanation Debit Credit Jan 4 Cash 55 Debt 55 Borrowed money from bank Jan 5 Inventory 14 Accounts Payable 14 Bought manufacturing supplies on credit Jan 6 Accounts Payable 7 Cash 7 Paid money owed to supplier Jan 7 Cash 12 Inventory 10 Retained Earnings 2 Sold and delivered product to customer Jan 8 Cash 75 Paid-In Capital 75 Issued stock Jan 9 Property, Plant & Equipment 44 Cash 44 Paid cash for machine Jan 10 Cash 13 Accounts Receivable 13 Received customer payment What is the final amount in Total Assets?