Jennifer, D$.$D$.$S$.,$ opened an incorporated dental practice on January $1,2025.$ During the first month of operations, the

following transactions occurred.

Performed services for patients who had dental plan insurance. At January $31,$$$780$ of such services was

completed but not yet billed to the insurance companies.

Utility expenses incurred but not paid prior to January $31$ totaled $$610.$

Purchased dental equipment on January $1$ for $$89,500,$ paying $$28,150$ in cash and signing a $$61,350,3-$year

note payable $($interest is paid each December $31).$ The equipment depreciates $$450$ per month. Interest is $$730$

per month.

Purchased a $1-$year malpractice insurance policy on January $1$ for $$25,800.$

Purchased $$2,380$ of dental supplies $($recorded as increase to Supplies$).$ On January $31,$ determined that $$620$

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 Accounts Payable. $($List all debit entries before

credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the

amounts. Credit account titles are automatically indented when the amount is entered. Do not

indent manually.$)$