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

Item	Value	Note
Revenue	$28,800	Includes $800 for a special event that has been invoiced, but not yet paid.
Cost of Goods Sold	$3,200	Includes $1,800 of cups used from inventory plus $1,400 of coffee beans. An additional $400 of large cups were purchased and delivered during the week but not yet paid for.
Total Expenses	$26,000	Includes equipment depreciation of $200.
Net Income	$-400	n/a

Update the Sample Cafe balance sheet for January 31 using the template below to reflect the month of operations.

* Input Accumulated Depreciation as a negative value.