The T-accounts below summarize transactions of Nippon Technology from February 22 to February 25, 2018: Cash Balance 13,700 12 85 67 11 45 7 PP&E, Net Balance 15,400 45 Accounts Payable 7 Balance 2,000 17 Other Liabilities Balance 900 Accounts Receivable Balance 3,200 11 Other Assets Balance 800 Debt Balance 3,600 67 Paid-In Capital Balance 7,200 85 Inventory Balance 5,100 17 10 Retained Earnings Balance 24,500 2 What is the final amount in Total Liabilities & Equity?