During January 2015, the first month of operations, a consulting firm had following transactions:

1.	Issued common stock to owners in exchange for $30,000 cash.
2.	Purchased $7,500 of equipment, paying $2,250 cash and signing a promissory note for $5,250.
3.	Received $13,500 in cash for consulting services performed in January.
4.	Purchased $2,250 of supplies on account; all of the supplies were used in January.
5.	Provided consulting services on account in the amount of $24,000.
6.	Paid $1,125 on account.
7.	Paid $4,500 to employees for work performed during January.
8.	Received a bill for utilities for January of $5,100; the bill remains unpaid.. What is subtotal of expenses that will be reported on the income statement for the month ended January 31?