CALEA FUL BACK 3. Exercise 30 Oriol Company opened a dental practice on January 1, 2015. During the first month of the following tractor urred 1. Performed services for patients who had dental plan insurance Anuary 31, of such series were performed but not yet recorded. 2. lity expenses incurred but not paid prior to January 31 totaled 5640 Purchased dental equipment on January 1 for $90.000, paying $20.000 in cash and igning a $70.000.-year note payable. The woment depreciates $450 per month terest to per month Purchased a one year malpractice insurance policy on January 1 for $22.00 5. Purchased $1.700 of dental supplies. On January 31, determined that $300 of spies were on hand. Prepare the adjusting entries on January 31, Accountries are Accumulated Depreciation Equipment. Depreciation Expert Service Revenue Account Rechnurance Experie. Interest, Interest Rate Load Insurance Supplies Supplies Expense expense and its Payable. (Credit account sites are automatically indented when the amounts entered. Do not dent many No Date Account Titles and Explanation Debit Credit Jan. 31 1. 2.31