Stuart Company Balance Sheet As of January 3, 2021 (amounts in thousands) Cash 2,800 Accounts Receivable 3,400 8,400 Accounts Payable 4,700 Debt 4,200 Other Liabilities 17,200 Total Liabilities 900 Inventory Property Plant & Equipment 7,100 Other Assets 6,700 23,500 2,800 Paid-In Capital Retained Earnings Total Equity 37,300 Total Liabilities & Equity 30,200 37,300 Total Assets 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 Property, Plant & Equipment Jan 5 48 Cash 48 Paid cash for machine Jan 6 Cash 85 Paid-In Capital 85 Issued stock Jan 7 Inventory 15 15 Accounts Payable Bought manufacturing supplies on credit Cash Jan 8 10 8 2 Inventory Retained Earnings Sold and delivered product to customer Accounts Payable Jan 9 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)