Current Attempt in Progress Sunland Company, opened a dental practice on January 1, 2019. During the first month of operations, the following transactions occurred. 1 2. 3. 4. 5. Performed services for patients who had dental plan insurance. At January 31, $830 of such services were performed but not Utility expenses incurred but not paid prior to January 31 totaled $620. Purchased dental equipment on January 1 for $83,000, paying $22,000 in cash and signing a $61,000, 3-year note payable. TI Purchased a one-year malpractice insurance policy on January 1 for $21,600. Purchased $1,700 of dental supplies. On January 31, determined that $300 of supplies were on hand, Prepare the adjusting entries on January 31. Account titles are Accumulated Depreciation-Equipment, Depreciation Expense, Service Revenue, Accounts Receivable, Insurance Expense, Interest Expense, Interest Payable, Prepaid Insurance Supplies, Supplies Expense, Utilities Expense, and Utilities Payable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) No. Date Account Titles and Explanation Debit Credit 1 Jan. 31