Lisa Anderson, D$.$D$.$S$,$ opened a dental practice on January $1,2025.$ During the first month of operations, the following transactions

occurred.

$2.$

$3.$

$5.$

Performed services for patients who had dental plan insurance. At January $31,$ $$722$ of such services was performed but not

yet billed to the insurance companies.

Utility expenses incurred but not paid prior to January $31$ totaled $$533.$

Purchased dental equipment on January $1$ for $$83,000,$ paying $$21,000$ in cash and signing a $$62,000,3-$year note payable.

$($a$)$ The equipment depreciates $$429$ per month. $($b$)$ Interest is $$480$ per month.

Purchased a one$-$year malpractice insurance policy on January $1$ for $$12,360.$

Purchased $$1,445$ of dental supplies. On January $31,$ determined that $$500$ of supplies were on hand.