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

1.	Issued common stock to owners in exchange for $10,000 cash.
2.	Purchased $2,500 of equipment, paying $750 cash and signing a promissory note for $1,750.
3.	Received $4,500 in cash for consulting services performed in January.
4.	Purchased $750 of supplies on account; all of the supplies were used in January.
5.	Provided consulting services on account in the amount of $8,000.
6.	Paid $375 on account.
7.	Paid $1,500 to employees for work performed during January.
8.	Received a bill for utilities for January of $1,700; the bill remains unpaid..

What is subtotal of expenses that will be reported on the income statement for the month ended January 31?