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

Date	Accounts and Explanation	Debit	Credit
Feb 10	Inventory	16
	Accounts Payable		16
	Bought manufacturing supplies on credit
Feb 11	Cash	62
	Debt		62
	Borrowed money from bank
Feb 12	Accounts Payable	5
	Cash		5
	Paid money owed to supplier

What is the final amount in Debt?