Torche Corporation Balance Sheet As of December 31, 2022 (amounts in thousands)
Cash	147,000	Accounts Payable	24,000
Accounts Receivable	48,000	Debt	37,000
Inventory	38,000	Other Liabilities	50,000
Property Plant & Equipment, Gross	218,000	Total Liabilities	111,000
Accumulated Depreciation	60,000	Paid-In Capital	60,000
Property Plant & Equipment, Net	158,000	Retained Earnings	229,000
Other Assets	9,000	Total Equity	289,000
Total Assets	400,000	Total Liabilities & Equity	400,000

Torche Corporation Statement of Cash Flows January 1 to March 31, 2023 (amounts in thousands)
Net Income	8,500
Depreciation	2,000
Decrease (Increase) in Accounts Receivable	(800)
Decrease (Increase) in Inventory	(300)
Increase (Decrease) in Accounts Payable	(400)
Other Adjustments	0
Net Cash Flow from Operating Activities	9,000
Purchase of Property, Plant, & Equipment	(5,400)
Other Adjustments	0
Net Cash Flow from Investing Activities	(5,400)
Increase (Decrease) in Debt	100
Dividends	(300)
Other Adjustments	0
Net Cash Flow from Financing Activities	(200)
Net Cash Flow	3,400

What is the value for Total Liabilities & Equity on March 31, 2023?