Ruth Lewis, D.D.S., opened a dental practice on January 1, 2022. During the first month of operations, the following transactions occurred. Performed services for patients who had dental plan insurance. At January 31,$890 of such services was completed but not yet billed to the insurance companies. Utility expenses incurred but not paid prior to January 31 totaled $640. Purchased dental equipment on January 1 for $90,000, paying $20,000 in cash and signing a $70,000,3-year note payable (interest is paid each December 31). The equipment depreciates $450 per month. Interest is $700 per month. Purchased a 1-year malpractice insurance policy on January 1 for $22,680. Purchased $1,700 of dental supplies (recorded as increase to Supplies). On Januan 31 , determine