Sam starts Sam Services Limited'on January $1.$ By January $31,$ the trial balance of his business shows the following balances:

$\backslash$table$[[,$Debit$($$$),$Credit$($$$)],[$Cash$,15,000,],[$Accounts receivable,$5,000,],[$Supplies$,2,000,],[$Prepaid insurance,$1,200,],[$Equipment$,25,000,],[$Accumulated$,,5,000],[$depreciation$,,],[$Accounts payable,,$2,400],[$Unearned service revenue,$20,000,],[$Owner$\text{'}$s Capital,$2,000,],[$Owner$\text{'}$s drawings,,$31,000],[$Service revenue,$15,000,],[$Salaries expense,$12,000,],[$Rent expense,$77,200,77,200]]$

Additional Data:

a$)$ A physical count of supplies indicates only $$600$ of supplies are on hand at $31$ January.

b$)$ Depreciation on the equipment for the month is $$2,500.$

c$)$ $$1,200$ of the unearned service revenue has been earned by month$-$end.

d$)$ Salaries of $$1,000$ for January have not been recorded or paid.