Torche Corporation Balance Sheet As of January 24, 2022 (amounts in thousands)
Cash	14,700	Accounts Payable	2,400
Accounts Receivable	4,800	Debt	3,700
Inventory	3,800	Other Liabilities	5,000
Property Plant & Equipment	15,800	Total Liabilities	11,100
Other Assets	900	Paid-In Capital	6,000
		Retained Earnings	22,900
		Total Equity	28,900
Total Assets	40,000	Total Liabilities & Equity	40,000

Record the transactions in a journal, transfer the journal entries to T-accounts, compute closing amounts for the T-accounts, and construct a balance sheet to answer the question.

Jan 25. Sell product for $35,000 in cash with historical cost of $28,000 Jan 26. Sell, deliver, and receive payment of $20,000 for service Jan 27. Consume good or service and pay expense of $3,000

What is the final amount in Total Liabilities & Equity?