Use T$-$accounts to record the transactions below, which occur on March $12,2024,$ close the T$-$accounts, and

construct a balance sheet to answer the question.

Borrow $$52,000$ from a bank

Purchase equipment for $$48,000$ in cash

Issue $$85,000$ in stock

What is the final amount in Total Assets?

Note: Transaction amounts are provided in dollars but the balance sheet units are thousands of dollars.

Please specify your answer in the same units as the balance sheet $($i$.$e$.,$ enter the number from your updated

balance sheet$).$