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 $14,100 The starting balance of Debt is $3,600 The starting balance of Inventory is $4,900

1. Borrow $59 from a bank 2. Pay $4 owed to a supplier 3. Buy $18 worth of manufacturing supplies on credit What is the final amount in Accounts Payable? Note: No unit adjustments are necessary.