#3 answer pls

Question 3 of 7 > 1.33/2 Your answer is partially correct. Kingbird, Inc., opened a dental practice on January 1, 2020. During the first month of operations, the following transactions occurred. 1. 2. 3. Performed services for patients who had dental plan insurance. At January 31, $810 of such services were performed but not Utility expenses incurred but not paid prior to January 31 totaled $670. Purchased dental equipment on January 1 for $82,000, paying $22,000 in cash and signing a $60,000, 3-year note payable. TI Purchased a one-year malpractice insurance policy on January 1 for $24,240. Purchased $1,600 of dental supplies. On January 31, determined that $500 of supplies were on hand. 4. 5. Prepare the adjusting entries on January 31. Account titles are Accumulated Depreciation-Equipment, Depreciation Expense, Service Revenue, Accounts Receivable, Insurance Expense, Interest Expense, Interest Payable, Prepaid Insurance, Supplies, Supplies Expense, Utilities Expense, and Utilities Payable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit No. Credit Account Titles and Explanation Date 810 1. Jan. 31 Accounts Receivable 810 Service Revenue 670 2. Jan. 31 Utilities Expense 670 Utilities Payable 3 Jan 31