Elizabeth Brown, D.05, opened a dental practice on January 1.2020. During the first month of operatiofs, the following transactions ocarred 1. Performed services for patients who had dental plan insurance. At Jancary 31.5729 of such services was performed but not yet bilgd to the insurance companies. (a) The equipment depreciates $379 per month, (b) interestis $5 to permenth