Update the balance sheet above to reflect the transactions below, which occur on January $6,2024$

Buy $$15,000$ worth of manufacturing supplies on credit

Issue $$85,000$ in stock

Borrow $$63,000$ from a bank

Pay $$5,000$ owed to a supplier

Receive payment of $$12,000$ owed by a customer

Purchase equipment for $$44,000$ in cash

Pay $$7,000$ owed to a supplier

What is the final amount in Accounts Receivable?