Blue Spruce Corp, opened an incorporated dental practice on January 1, 2017. During the first month of operations, the following transactions occurred. 1. performed services for patients who had dental plan insurance. At January 31, 890 of such services was completed but not yet billed to the insurance companies. 2. Utility axpenses incurrad but not paid prior to January 31 totaled $620. 3. Purchased dental equipment on January 1 for s80,600, paying s21,250 in cash and signing a $59,350, 3-year note payable (interest is paid each December 31). The equipment depreciates $650 per month. Interest is $640 per month. 4. Purchased a 1-year malpractice insurance policy on January 1 for $24,000 5 Purchased $2,230 of dental supplies (recorded as increase to Supplics). On January 31, determined that $670 af supplies were on hand. Prepare adjus r ents a January 31 and record hem in the ta ular summary that folos. particular Asset, Liability or Equity item that was reduced.) 1 transaction results in decrease in Assets, Lab ities or Stockholders Equity, place a negative s gn or parentheses ront o the , mon t entered or the m | i,bilities stockholders Equity Retalned Earnings Acc. Depr- Accts Rec.+Supplies InsurEquip.Equip PayPay.Stock Prepd ccts Int Com Rev.Exp. Div 1. 2. 3a. 2b. 5