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 $3,600 The starting balance of Cash is $12,500 The starting balance of Inventory is $5,200

1. Sell product for $40 in cash with historical cost of $40 2. Receive payment of $13 owed by a customer 3. Buy $14 worth of manufacturing supplies for cash

What is the final amount in Accounts Receivable?