Current Attempt in Progress Richard Wilson opened a dental practice on January 1, 2024. During the first month of operations, the following transactions occurred. 1. Wilson performed services for patients totalling $2,290. These services have not yet been recorded. 2. Utility expenses incurred but not paid prior to January 31 totalled $360. 3. Purchased dental equipment on January 1 for $96,000, paying $19,800 in cash and signing a $76,200, three-year note payable. The equipment depreciates by $600 per month. Interest is $480 per month. 4. Purchased a one-year malpractice insurance policy on January 1 for $11,880. 5. Purchased $2,660 of dental supplies. On January 31 , determined that $780 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 O for the amounts. List all debit entries before credit entries.)