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 $$2,400$

The starting balance of Cash is $$14,700$

The starting balance of Debt is $$3,700$

The starting balance of Inventory is $$3,800$

Buy $$16$ worth of manufacturing supplies on credit

Borrow $$62$ from a bank

Pay $$5$ owed to a supplier

What is the final amount in Debt?

Note: No unit adjustments are necessary.