-71 Pemes kysong, Inc, opened an incorporated dental practice on January 1, 2022. During the first month of operations, the following ansactions occurred. 1 2. Performed services for patients who had dental plan insurance. At January 31, $860 of such services was completed but not yet billed to the insurance companies. Utility expenses incurred but not paid prior to January 31 totaled $480. Purchased dental equipment on January 1 for $89.500, paying $23,150 in cash and signing a $66.350.3-year note payable (interest is paid each December 31). The equipment depreciates $440 per month. Interest is $600 per month Purchased a 1-year malpractice insurance policy on January 1 for $24,000. Purchased $1,860 of dental supplies (recorded as increase to Supplies). On January 31, determined that $590 of supplles were on hand 4. s. 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 Accounts Payable. Of no entry is quid, seed "No Entry for the account titles and enter for the mounts Credit account titles are automatically indented when the amount is entend. Do not indent manually No. Date Account Titles and Explanation Debit Credit 1 Jan. 31 2 Jan. 31 3 Jan. 31 To record depreciation expense) (To record interest expense Jan. 31 5 Jan. 31 Textbook and Media List of Accounts Attempts: otsused SAW