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 $9,100 The starting balance of Debt is $2,400 The starting balance of Inventory is $4,800

1. Buy $18 worth of manufacturing supplies on credit 2. Borrow $53 from a bank 3. Pay $8 owed to a supplier

What is the final amount in Debt?

Note: No unit adjustments are necessary.