Jennifer Davis, D.D.S. opened a dental practice on January 1, 2025. During the first month of operations, the following transactions occurred. 1. Performed services for patients who had dental plan insurance. At January 31,$797 of such services was performed but not yet billed to the insurance companies. 2. Utility expenses incurred but not paid prior to January 31 totaled $469. 3. Purchased dental equipment on January 1 for $75,000, paying $20,000 in cash and signing a $55,000,3-year note payable. (a) The equipment depreciates $383 per month. (b) Interest is $450 per month. 4. Purchased a one-vear malpractice insurance policy on January 1 for $11,400. 5. Purchased $1.$29 of dental supplies. On January 31 , determined that $470 of supplies were on hand. Prepare the adjusting entries on January 31. Account titles are Accumulated Depreciation-Equipment, Depreciation Expenise. Service Revenue, Accounts Receivable, Insurance Expense, Interest Expense, Interest Payable, Prepaid Insurance, Supplies, Supplies Expense, Utilities Expenses, and Accounts Payable. (Credit account titles ore automatically indented when amount is entered, Do not indent mansally. If no entry is required, select "No entry" for the occount titles and enter 0 for the amounts. List all debit entries before credit entries.)