Let's analyze the T-account for Accounts Payable to determine the ending balance step by step:
### Step 1: Identify Debits
We have two debit entries in the Accounts Payable account:
- First debit: 8,500
- Second debit: 4,100
To find the total debits, we add these entries together:
[tex]\[ \text{Total Debits} = 8,500 + 4,100 = 12,600 \][/tex]
### Step 2: Identify Credits
We have one credit entry in the Accounts Payable account:
- Credit: 600
### Step 3: Calculate the Ending Balance
The ending balance of an account is calculated by subtracting the total debits from the total credits. Specifically, for the Accounts Payable account:
[tex]\[ \text{Ending Balance} = \text{Total Credits} - \text{Total Debits} \][/tex]
So:
[tex]\[ \text{Ending Balance} = 600 - 12,600 = -12,000 \][/tex]
### Conclusion
The ending balance of the Accounts Payable account is [tex]\(-12,000\)[/tex]. This negative balance indicates that the debits exceed the credits in the Accounts Payable account.
