A company has the following expense transactions in January:

$1)$ A vendor performed $$100$ of services for you on Jan $10$ and sent the invoice to you customer on Jan $20.$ You paid the vendor on Jan $25.$

$2)$ A vendor performed $$100$ of services for you on Jan $17$ and sent the invoice to you customer on Jan $24$ You paid the vendor on Feb $3.$

$3)$ You purchased a new piece of equipment on Jan $1$ for $$1,200.$ You expect this equipment to depreciate on a straight$-$line basis over the next $12$ months.

$4)$ You made a $$100$ down payment to reserve a conference room for your annual board meeting at a local hotel. The board meeting will be held on Feb $7$th$.$

How much expense would the company recognize on their Income Statement using accrual$-$based accounting for the January $1-30$ time period?