Meghan Lindh, D.D.S., opened a dental practice on January 1, 2017. During the first month of operations, the following transactions occurred. 1. Performed services for patients who had dental plan insurance. At January 31, $820 of such services were performed but not yet recorded. 2. Utility expenses incurred but not paid prior to January 31 totaled $680. 3. Purchased dental equipment on January 1 for $84,000, paying $30,000 in cash and signing a $54,000, 3-year note payable. (a) The equipment depreciates $420 per month. (b) Interest is $440 per month. 4. Purchased a one-year malpractice insurance policy on January 1 for $22,080. 5. Purchased $1,500 of dental supplies. On January 31, determined that $500 of supplies were on hand.