Update the balance sheet to reflect the transactions:

1. Receive payment of $12,000 owed by a customer ----------------------------- Does not have an impact on A/P

2. Buy $15,000 worth of manufacturing supplies on credit---------------------- - YES THIS AFFECTS A/P

3. Purchase equipment for $44,000 in cash -----------------------------------------Does not have an impact on A/P, has an impact on cash

4. Issue $80,000 in stock -----------------------------------------Does not have an impact on A/P, has an impact on cash

5. Pay $4,000 owed to a supplier - YES THIS AFFECTS A/P

6. Borrow $58,000 from a bank - YES THIS AFFECTS A/P

7. Buy $15,000 worth of manufacturing supplies on credit   - YES THIS AFFECTS A/P

HERE IS THE BALANCE SHEET:

Cash 14,700 Accounts Payable 2,400

Accounts Receivable 4,800 Debt 3,700

Inventory    3,800 Other Liabilities 5,000

Property Plant & Equipment 15,800 Total Liabilities 11,100

Other Assets 900 Paid-In Capital 6,000

Retained Earnings 22,900

Total Equity 28,900

Total Assets 40,000 Total Liabilities & Equity 40,000

Question: What is the final amount in Accounts Payable? Please specify your answer in the same units as the balance sheet.