Maria, D$.$D$.$S$.,$ opened an incorporated dental practice on January $1,2025.$ During the first month of operations, the following transactions occurred$\mathrm{.}1.$ Performed services for patients who had dental plan insurance. At January $31,$ $$840$ of such services was completed but not yet billed to the insurance companies$\mathrm{.}2\mathrm{.}3\mathrm{.}5.$Utility expenses incurred but not paid prior to January $31$ totaled $$610.$Purchased dental equipment on January $1$ for $$83,500,$ paying $$27,150$ in cash and signing a $$56,350,3-$year note payable $($interest is paid each December $31).$ The equipment depreciates $$610$ per month. Interest is $$580$ per month.Purchased a $1-$year malpractice insurance policy on January $1$ for $$26,100.$Purchased $$1,930$ of dental supplies $($recorded as increase to Supplies$).$ On January $31,$ determined that $$560$ 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.

No$.|$ Date $|$ Accounts titles and explanation $|$ debit $|$ Credit