Consider the following account starting balances and journal transactions involving these accounts. Use T-accounts to record the starting balances and organize the offsetting entries for the transactions.

The starting balance of Accounts Receivable is $4,500 The starting balance of Cash is $9,900 The starting balance of Inventory is $3,800

Date	Accounts and Explanation	Debit	Credit
Jan 19	Cash	20
	Inventory		20
	Sold and delivered product to customer at cost
Jan 20	Cash	11
	Accounts Receivable		11
	Received customer payment
Jan 21	Inventory	16
	Cash		16
	Bought manufacturing supplies for cash

What is the final amount in Inventory?