Current Attempt in Progress Evan Watts opened a dental practice on January 1, 2024. During the first month of operations, the following transactions occurred. 1. Watts performed services for patients totalling $2,400. These services have not yet been recorded. 2. Utility expenses incurred but not paid prior to January 31 totalled $400. 3. Purchased dental equiphtent on January 1 for $80,000, paying $20,000 in cash and signing a $60,000, three-year note payable. The equipment depreciates by $500 per month. Interest is $600 per month. 4. Purchased a one-year malpractice insurance policy on January 1 for $12,000. 5. Purchased $2,600 of dental supplies. On January 31 , determined that $900 of supplies were on hand. Prepare the adjusting entries on January 31 (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) No