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 $$2,400$

The starting balance of Cash is $$14,700$

The starting balance of Debt is $$3,700$

The starting balance of Inventory is $$3,800$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Feb $10,$Inventory,$16,],[,$Accounts Payable,,$16],[,$Bought manufacturing supplies on credit,,$],[$Feb $11,$Cash,$62,],[,$Debt,,$62],[$Feb $12,$Accounts Payable,,$],[,$Cash,$5,],[,$Paid money owed to supplier,,$]]$

What is the final amount in Debt?

Note: No unit adjustments are necessary.