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 $3,200 The starting balance of Cash is $13,700 The starting balance of Inventory is $5,100

Date	Accounts and Explanation	Debit	Credit
Jan 19	Inventory	14
	Cash		14
	Bought manufacturing supplies for cash
Jan 20	Cash	35
	Inventory		35
	Sold and delivered product to customer at cost
Jan 21	Cash	13
	Accounts Receivable		13
	Received customer payment

What is the final amount in Inventory?

Note: No unit adjustments are necessary