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	$31,100	Includes $1,200 for a special event that has been invoiced, but not yet paid.
Cost of Goods Sold	$3,600	Includes $2,100 of cups used from inventory plus $1,500 of coffee beans. An additional $500 of large cups were purchased and delivered during the week but not yet paid for.
Total Expenses	$28,000	Includes equipment depreciation of $200.
Net Income	$-500	n/a

In in the previous question, you built Sample Cafes balance sheet for December 31. For this question, update the Sample Cafe balance sheet for January 31 using the template below to reflect the month of operations.

Asset Account	Value	Liability/Equity Account	Value
Cash	$	Accounts Payable	$
Accounts Receivable	$	Long-Term Liabilities	$
Inventory	$	Total Liabilities	$
Furniture & Equipment	$	n/a	n/a
Accumulated Depreciation*	$	Paid-in Capital	$
Deposit	$	Retained Earnings	$
Total Assets	$	Total Liabilities & Equity	$

* Input Accumulated Depreciation as a negative value.

2. What is the book value of furniture and equipment at the end of January?

$