Concord Corporation opened an incorporated dental practice on January 1, 2022. During the first month of operations, the following transactions occurred Perfurmed services for patients who had dental plan insurance. At Januay 31, $800 of such services was completed but not yet billec to the insurance companies. 1 2 Utility penses incurred but not pald prior to January 31 totaled $670 Purchased dental equipment on January 1 for $85,500 paying $20.500 in cash and signing a $65,000,3 year note payable linterest is paid each December 31. The equipment depreciates $620per month Interest is $750 per month 3 4. Purchased a 1-year malpractice insurance policy on January 1 for $24,000 Purchased$1,940 of dental supplies (rccarded as incresse to Supplies).On January 31, determincd that $52D at supplles wore on hand. 5. Prepare the adjusting entries on January 31 Account titles are Ancumulated Deproclation-Equiament, Deprediation Expense, Service Revenue, Accounts Recaivable Insurance Expense, Interest Expense Intorest Payable Prepaid Insuranne, Supplies, Supplies Expensa. Utlities Expense, and Accounts Payable. if no entry is requlred, select "No Entry"for the acccunt titles and enter O for the amounts. Credit accournt tties are autamaticaly indented when the amount is entered Donct indent manualy No. Date Account Titles and Explanation Debit Credit lan. 3 Unearned Scrvice Revenuc 2 Jan. 31 Jan. 31 (Torecord depreciation experse (To record interest expense Jan. 31 5 Jan. 31