Use the starting balance sheet and statement of cash flows to answer the question.

Valley Technology Balance Sheet As of December 31, 2022 (amounts in thousands)
Cash	97,000	Accounts Payable	15,000
Accounts Receivable	45,000	Debt	29,000
Inventory	38,000	Other Liabilities	8,000
Property Plant & Equipment, Gross	239,000	Total Liabilities	52,000
Accumulated Depreciation	75,000	Paid-In Capital	73,000
Property Plant & Equipment, Net	164,000	Retained Earnings	236,000
Other Assets	17,000	Total Equity	309,000
Total Assets	361,000	Total Liabilities & Equity	361,000

Valley Technology Statement of Cash Flows January 1 to March 31, 2023 (amounts in thousands)
Net Income	8,500
Depreciation	1,500
Decrease (Increase) in Accounts Receivable	(100)
Decrease (Increase) in Inventory	500
Increase (Decrease) in Accounts Payable	(800)
Other Adjustments	0
Net Cash Flow from Operating Activities	9,600
Purchase of Property, Plant, & Equipment	(5,700)
Other Adjustments	0
Net Cash Flow from Investing Activities	(5,700)
Increase (Decrease) in Debt	(1,000)
Dividends	(200)
Other Adjustments	0
Net Cash Flow from Financing Activities	(1,200)
Net Cash Flow	2,700

What is the value for Total Liabilities & Equity on March 31, 2023?

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