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Nancy Jackson, D$.$D$.$S$.,$ opened a dental practice on January $1,2022.$ During the first month of operations, the following transactions occurred.

Performed services for patients who had dental plan insurance. At January $31,$$$830$ of such services was completed but not yet billed to the insurance companies.

Utility expenses incurred but not paid prior to January $31$ totaled $$620.$

Purchased dental equipment on January $1$ for $$83,000,$ paying $$22,000$ in cash and signing a $$61,000,3-$year note payable $($interest is paid each December $31).$ The equipment depreciates $$415$ per month. Interest is $$610$ per month.

Purchased a $1-$year malpractice insurance policy on January $1$ for $$21,600.$

Purchased $$1,700$ of dental supplies $($recorded as increase to Supplies$).$ On January $31,$ determined that $$300$ of supplies were on hand.

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. $($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$