Stuart Company Balance Sheet As of January 24, 2019 (amounts in thousands)
Cash	8,400	Accounts Payable	2,800
Accounts Receivable	4,700	Debt	3,400
Inventory	4,200	Other Liabilities	900
Property Plant & Equipment	17,200	Total Liabilities	7,100
Other Assets	2,800	Paid-In Capital	6,700
		Retained Earnings	23,500
		Total Equity	30,200
Total Assets	37,300	Total Liabilities & Equity	37,300

Record the transactions in a journal, transfer the journal entries to T-accounts, compute closing amounts for the T-accounts, and construct a balance sheet to answer the question.

Jan 25. Borrow $52,000 from a bank Jan 26. Purchase equipment for $48,000 in cash Jan 27. Issue $85,000 in stock

What is the final amount in Total Assets?