A new nationwide Gallup poll shows Newt Gingrich topping the GOP field with 37% support… up 15 points from mid-November. Mitt Romney remains steady at 22%…15 points behind Gingrich. The latest New York Times/CBS News poll shows Gingrich with 31% support in Iowa … about 14 points ahead of Mitt Romney and Ron Paul. In the same poll, when Iowa caucus-goers are asked which Republican candidate has the best chance at beating President Obama, Gingrich and Romney are in a statistical tie. However, when asked which candidate is best prepared to be President, Gingrich leads Romney by 23 points, with Ron Paul in 3rd . Even as Gingrich surges in the polls, there are signs his campaign may still face an uphill battle. The Associated Press reports that the phones at Gingrich’s Iowa campaign office arrived just yesterday. He opened the headquarters a few days ago after his recent surge in polling . According to the Washington Post, Gingrich is struggling with massive amounts of debt racked up during the early days of his campaign. The paper cites the candidate’s use of extravagant items like luxury jets. Creditors say the former Speaker is beginning to pay back nearly $1.2 million in bills he owed at the end of September.