Mary, D.D.S., opened an incorporated dental practice on January 1, 2025. During the first month of operations, the following transactions occurred. 1. 2. 3. 4. 5. 4 Performed services for patients who had dental plan insurance. At January 31, $740 of such services was completed but not yet billed to the insurance companies. Utility expenses incurred but not paid prior to January 31 totaled $450. Purchased dental equipment on January 1 for $80,100, paying $20,100 in cash and signing a $60,000, 3-year note payable (interest is paid each December 31). The equipment depreciates $350 per month. Interest is $450 per month. Purchased a 1-year malpractice insurance policy on January 1 for $24,300. Purchased $1,760 of dental supplies (recorded as crease to Supplies). On January 31, determined that $500 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 O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Mary, D.DS, opened an incorporated dental practice on January 1, 2025, During the first month of operations, the following transactions occiurred. 1. Performed services for patients who had dental plan insurance. At January 31,$740 of such services was completed but not yet billed to the insurance companies. 2. Utilityecpenses incurred but not paid prior to January 31 totaled $450. 3. Purchased dental equipment on January 1 for $80,100, paying $20,100 in cash and signing a $60,000,3-year note paryable (interest is paid each December 31). The equipment depreclates $350 per month. Interest is $450 per month. 4. Purchased a 1-yearmalpractice insurance policy on January 1 for $24,300. 5. Purchased $1.760 of dental supplies frecorded a increase to Supplies). On January 31 , determined that $500 of supplies wereanhand. Prebure the od untine entries on January 31. Account tities are Accumulated Depreciation-Equipment, Desorecistion Expense. Service Remnue, Accounts Receivable, Inutance Expeme, Interest Expense, Interest Pavable, Prepsid insurance, Supplies, Supplie: manually