Current Attempt in Progress Betty Harris, D.DS, opened a dental practice on January 1,2022. During the first month of operations, the following transactions occurred 1. Performed services for patients who had dental plan insurance. At Janvary 31.$870 of such services was completed but not yet billed to the insurance companies. 2. Utility expenses incurred but not paid prior to January 31 totaled $650. 3. Purchased dental equipment on January 1 for $80,000, paying $25,000 in cash and signing a $55,000,3-yearnote payable Sinterest is paid each December 311 . The equipment depreciates $400 per month. Interest is $550 per month. 4. Purchased a 1-year malpractice insurance policy on January 1 for $21,600, 5. Purchased $1,600 of dental supplies (recorded as increase to Supplies). On January 31 , determined that 5300 of 30p plies were on hand Prepare the adjusting entries on January 31. Account titles are Accumulated Depreciation-Equipment, Depreciation Expense, Servike 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 outomatically indented when the amount is entered. Do not indent manually.) 1. San31 2. lan31 1Jan31 (To reord monthly depreciation) San.31 (Torecord interest on Notes paypale) 4. tan31 5. Jan 31 sunivilater Attempts; 0 of 1 used