Consider the following account starting balances and transactions involving these accounts. Use T-accounts to record the starting balances and the offsetting entries for the transactions.

The starting balance of Accounts Payable is $1,900 The starting balance of Cash is $14,300 The starting balance of Debt is $3,200 The starting balance of Inventory is $5,800

1. Borrow $68 from a bank 2. Pay $5 owed to a supplier 3. Buy $16 worth of manufacturing supplies on credit

What is the final amount in Accounts Payable?