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

1. Buy $16 worth of manufacturing supplies on credit 2. Borrow $62 from a bank 3. Pay $5 owed to a supplier

What is the final amount in Debt?