The $T-$accounts below summarize transactions $of$ Valley Technology from February $22to$ February $25,2024$:

Cash

Balance

$9,700$

$85$

$63$

$5$

$12$

$44$

$7$

$PP$&$E,$ Net

Balance

$16,400$

$44$

Accounts Payable

$7$

Balance

$1,500$

$15$

Other Liabilities

Balance

$800$

Accounts Receivable

Balance

$4,500$

$12$

Other Assets

Balance

$1,700$

Debt

Balance

$2,900$

$63$

Paid$-In$ Capital

Balance

$7,300$

$85$

Inventory

Balance

$3,800$

$15$

$4$

Retained Earnings

Balance

$23,600$

$1$