Update the balance sheet above to reflect the transactions below, which occur on January 6, 2023 1. Receive payment of $12,000 owed by a customer 2. Purchase equipment for $45,000 in cash 3. Issue $85,000 in stock 4. Borrow $67,000 from a bank 5. Buy $17,000 worth of manufacturing supplies on credit 6. Pay $7,000 owed to a supplier 7. Receive payment of $11,000 owed by a customer What is the final amount in Accounts Payable?