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 $$3,200$

The starting balance of Cash is $$13,700$

The starting balance of Inventory is $$5,100$

Buy $$14$ worth of manufacturing supplies for cash

Sell product for $$35$ in cash with historical cost of $$35$

Receive payment of $$13$ owed by a customer

What is the final amount in Inventory?

Note: No unit adjustments are necessary.