3. Meghan Lindh, D.D.S., opened a dental practice on January 1, 2017. During the first month of operations, the following transactions occurred. Prepare the adjusting entries on January 31 a Performed services for patients who had dental plan insurance. At January 31, $875 of such services were performed but not yet recorded. b. Utility expenses incurred but not paid prior to January 31 totaled $650. e Purchased dental equipment on January 1 for $80,000, paying $20,000 in cash and signing a $60,000, 3-year note payable. The equipment depreciates $400 per month. Interest is $500 per month. d. Purchased a 12-month malpractice insurance policy on January 1 for $24,000. e. Purchased S1,600 of dental supplies. On January 31, determined that $400 of supplies were on hand