Mark Bennett, D.D.S., opened an incorporated dental practice called Mark Bennett Professional Dentistry Corporation on January 1 , 2018. During the first month of operations the following selected transactions occurred: 1. Performed services for patients who had dental plan insurance. At January 31,$750 of such services was earned but not yet billed to the insurance companies. 2. Utility expensehincurred but not paid prior to January 31 totalled $550. 3. Purchased dental equipment on January 1 for $72,600, paying $21,900 in cash and signing a $50,700,3-year bank loan payable (interest is paid each December 31). The equipment depreciation is $410 per month. Interest on the bank loan is $510 per month. 4. Purchased a 1-year malpractice insurance policy on January 1 for $25.560. The cost of the insurance policy was debited to the Prepaid Insurance account when purchased on January 1,2018. 5. Purchased $1.860 of dental supplies (recorded as increase to Supplies). On January 31 determined that $530 of supplies were on hand. 6. Estimated income taxes for the month amounting to $170, to be paid next month. Prepare the adjasting entries on lanuary 31. CCredle eccount tibles are autonoticaly indented whon the a mount is entered Donot indent manually: Fiecord joumal entries in the anfer presented in the problens. Accounts Payable Accounts Receivable Accumulated Depreciation-Buildings Accumulated Depreciation- Equipment Accumulated Depreciation - Furniture Accumulated Depreciation - Vehicles Advertising Expense Bank Loan Payable Bank Loan Receivable Buildings Cash Common Shares Depreciation Expense Dividends Declared Equipment Fees Earned Furniture Income Summary Incame Tax Expense Income Tax Payabie Income Tax Recetvable Inwurance Eapense traurance Revenue Interest Eipense Question 1 of 4 Intar axifingmen mingecs Arwmen trentrint fikjer intwent Paxist interake Rin mina binciat Rraes. sum Motriet foent has + reler Mietsinitwas Prequed tejerse Firpand ineras Prendikmevert Iper firenes 15 city