The T-accounts below summarize transactions of Valley Technology from February 22 to February 25, 2020:

Cash

Balance

9,700

85

63

5

12

Balance

9,814

44

7

PP&E, Net

Balance

16,400

44

Balance

16,444

Accounts Payable

7

Balance

1,500

15

Balance

1,508

Other Liabilities

Balance

800

Balance

800

Accounts Receivable

Balance

4,500

Balance

4,488

12

Other Assets

Balance

1,700

Balance

1,700

Debt

Balance

2,900

63

Balance

2,963

Paid-In Capital

Balance

7,300

85

Balance

7,385

Inventory

Balance

3,800

15

Balance

3,811

4

Retained Earnings

Balance

23,600

1