Stuart Company Balance Sheet As of January 3, 2020 (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

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	52
	Debt		52
	Borrowed money from bank
Jan 5	Property, Plant & Equipment	48
	Cash		48
	Paid cash for machine
Jan 6	Cash	85
	Paid-In Capital		85
	Issued stock
Jan 7	Inventory	15
	Accounts Payable		15
	Bought manufacturing supplies on credit
Jan 8	Cash	10
	Inventory		8
	Retained Earnings		2
	Sold and delivered product to customer
Jan 9	Accounts Payable	7
	Cash		7
	Paid money owed to supplier
Jan 10	Cash	11
	Accounts Receivable		11
	Received customer payment

What is the final amount in Total Assets?

Please specify your answer in the same units as the balance sheet (i.e., enter the number from your updated balance sheet).