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 $2,700 The starting balance of Cash is $9,900 The starting balance of Debt is $3,500 The starting balance of Inventory is $3,800

1. Pay $6 owed to a supplier 2. Buy $17 worth of manufacturing supplies on credit 3. Borrow $61 from a bank

What is the final amount in Debt?