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$

$\backslash$table$[[$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.