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Dr$.$ Etana Jenson is a podiatrist. As of December $31,$ Jenson owned the following assets related to the professional practice:

Cash $$6,600$ X$-$ray Equipment $$9,000$

Office Equipment $3,500$ Laboratory Equipment $3,000$

As of that date, Jenson owed business suppliers as follows:

Top Flight Office Equipment Co$.$ $$3,000$

Dunhill Medical Supplies Company $1,000$

Island Gas Company $2,200$