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What is the book value of furniture and equipment at the end of January? In early December Alice and Bob decided to open Sample Cafe with $14,000 of their own money and $20,000 borrowed from a friend. They have spent $13,000 on equipment and furniture, and they have purchased $2,800 worth of cups for cash which they expect will be used over the next three months. Having put down a $2,300 deposit for a location on Main St., they will pay the first month's rent when they open their doors on January 1. In the balance sheet template below, fill in the appropriate values as of December 31. The Sample Cafe nearly broke even in the first month of business. Below is a simplified income statement for January along with some notes regarding specific transactions. Sample Cafe Income Statement Summary Month Ended January 31, 20xx In in the previous question, you built Sample Cafe's balance sheet for December 37. For this question, upate the sample Lare balance sneet lul saliualy to reflect the month of operations. In in the previous question, you built Sample Cafe's balance sheet for December 31 . For this question, update the Sample Cafe balance sheet for January 31 using the template below to reflect the month of operations