Use the starting balance sheet and statement of cash flows to answer the question. Stuart Company Balance Sheet As of December 31, 2022 (amounts in thousands) Cash 84,000 Accounts Payable 28,000 Accounts Receivable 47,000 Debt 34,000 Inventory 42,000 Other Liabilities 9,000 Property Plant & Equipment, Gross 243,000 Total Liabilities 71,000 Accumulated Depreciation 71,000 Paid-In Capital 67,000 Property Plant & Equipment, Net 172,000 Retained Earnings 235,000 Other Assets 28,000 Total Equity 302,000 Total Assets 373,000 Total Liabilities & Equity 373,000

Stuart Company Statement of Cash Flows January 1 to March 31, 2023 (amounts in thousands) Net Income 7,700 Depreciation 1,700 Decrease (Increase) in Accounts Receivable 300 Decrease (Increase) in Inventory (800) Increase (Decrease) in Accounts Payable (900) Other Adjustments 0 Net Cash Flow from Operating Activities 8,000 Purchase of Property, Plant, & Equipment (7,500) Other Adjustments 0 Net Cash Flow from Investing Activities (7,500) Increase (Decrease) in Debt (600) Dividends (800) Other Adjustments 0 Net Cash Flow from Financing Activities (1,400) Net Cash Flow (900) What is the value for Total Liabilities & Equity on March 31, 2023?