Cheyenne Corp., opened an incorporated dental practice on January 1, 2022. During the first month of operations, the following transactions occurred. 1. 2. 3. Performed services for patients who had dental plan insurance. At January 31, $740 of such service was completed but not yet bed to the insurance companies Utility expenses incurred but not paid prior to January 31 totaled $450. Purchased dental equipment on January 1 for $80, 100, paying $20,100 in cash and signing a $60,000, -year note payable interest is paid each December 31). The equipment depreciates $350 per month. Interest is $450 per month Purchased a 1-year malpractice insurance policy on January 1 for $24,000 Purchased $1,760 of dental supplies (recorded as increase to Supplies). On January 31, determined that $500 of supplies were on hand 4. 5. Prepare the adjusting entries on lanuary 31. Account thesare 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 Crne entry is required, select "Ne Entry for the account s and enter o for the amourits. Credit account titles are automatically indented when the amount is entered. Do not indent manually). Debit Credit No. Date Account Titles and Explanation 1. Jan. 31 2. Jan. 31 3. Jan. 31 (To record depreciation expense) (To record interest expense) 4. Jan. 31 5. Jan. 31