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 Receivable is $4,500 The starting balance of Cash is $9,900 The starting balance of Inventory is $3,800

1. Sell product for $20 in cash with historical cost of $20 2. Receive payment of $11 owed by a customer 3. Buy $16 worth of manufacturing supplies for cash

What is the final amount in Inventory?