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 Payable is $1,900 The starting balance of Cash is $14,300 The starting balance of Debt is $3,200 The starting balance of Inventory is $5,800

Date	Accounts and Explanation	Debit	Credit
Feb 10	Cash	68
	Debt		68
	Borrowed money from bank
Feb 11	Accounts Payable	5
	Cash		5
	Paid money owed to supplier
Feb 12	Inventory	16
	Accounts Payable		16
	Bought manufacturing supplies on credit

What is the final amount in Accounts Payable?