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 $2,700 The starting balance of Cash is $9,900 The starting balance of Debt is $3,500 The starting balance of Inventory is $3,800

Date	Accounts and Explanation	Debit	Credit
Feb 10	Accounts Payable	6
	Cash		6
	Paid money owed to supplier
Feb 11	Inventory	17
	Accounts Payable		17
	Bought manufacturing supplies on credit
Feb 12	Cash	61
	Debt		61
	Borrowed money from bank

What is the final amount in Debt?