San Mateo Health Care Inc. is owned and operated by Rachel Fields, the sole stockholder. During January $20$Y$6,$ San Mateo Health Care entered into the following transactions:

Transactions:

$\backslash$table$[[$Jan$.1,$Received $$27,000$ from Hillard Company as rent for the use of a vacant office in San Mateo Health Care's building. Hillard paid the rent nine months in advance.$],[1,$Paid $$6,000$ for a one$-$year general insurance business policy.$],[6,$Purchased supplies of $$1,800$ on account.$],[9,$Collected $$32,000$ for services provided to customers on account.$],[11,$Paid creditors $$5,000$ on account.$],[18,$Invested an additional $$10,000$ in the business in exchange for common stock.$],[20,$Billed patients $$52,000$ for services provided on account.$],[25,$Received $$15,000$ for services provided to customers who paid cash.$],[30,$Paid expenses as follows: wages, $$31,000$; utilities, $$8,500$; rent on medical equipment, $$5,300$; interest, $$200$; and miscellaneous, $$3,000.],[30,$Paid dividends of $$8,000$ to stockholder $($Dr$.$ Fields$).]]$

Adjustments:

Insurance expired, $$900.$

Supplies on hand on January $31,$$$1,200.$

Depreciation on building, $$2,300.$

Unearned rent revenue earned, $$3,000.$

Wages owed employees but not paid, $$2,900.$

Services provided but not billed to patients, $$5,000.$