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 $$2,800$

The starting balance of Cash is $$8,400$

The starting balance of Debt is $$3,400$

The starting balance of Inventory is $$4,200$

Pay $$6$ owed to a supplier

Buy $$17$ worth of manufacturing supplies on credit

Borrow $$55$ from a bank

What is the final amount in Debt?

Note: No unit adjustments are necessary.