During January 2020, the first month of operations, a consulting firm had the following transactions: Issued common stock to owners in exchange for $24,000 cash. Purchased $6,000 of equipment, paying $1,200 cash and signing a promissory note for $4,800. Received $10,800 in cash for consulting services performed in January. Purchased $1,800 of supplies on account; all of the supplies were used in January. Provided consulting services on account in the amount of $19,200. Paid $900 on account. Paid $3,600 to employees for work performed during January. Received a bill for utilities for January of $4,100; the bill remains unpaid. What are the total expenses that will be reported on the income statement for the month ended January 31