Required:

For each of the transactions, if an expense is to be recognized in January, indicate the amount.

$\backslash$table$[[$Activity$,$Amount$],[\backslash$table$[[$a$.$ Dugg paid its computer service technicians $$125,500$ in salary for work done$],[$in January. Answer from Dugg's standpoint.$]],],[\backslash$table$[[$b$.$ At the beginning of January, Turner Construction Company paid $$4,350$ in rent$],[$for February$-$April.$]],],[\backslash$table$[[$c$.$ McGraw$-$Hill Education$-$publisher of this textbook$-$used $$3,350$ worth of$],[$electricity and natural gas in January, which it has not paid or recorded$]],],[\backslash$table$[[$d$.$ Pooler Company received and paid in January a $$3,600$ invoice from a$],[$consulting firm for services received in January.$]],],[\backslash$table$[[$e$.$ The campus bookstore received consulting services at a cost of $$7,200.$ The$],[$terms indicate that payment is due within $30$ days of the consultation$]],],[\backslash$table$[[$f$.$ Schergevitch Incorporated had its delivery van repaired in January for $$230$