Stuart Company Balance Sheet As of January 3, 2023 (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?