No. Account Titles and Explanation Debit Credit 1. 2. 3. (a) 3. (b) 4. 5

3. DD.S_ a dental Januaiy 2025. During first Of operations. the following transactims Performed patients had dental plan insurance. At 31. S78 of such was but not yet billed to the Utility expenses incurred but not paid prior to totaled 9177. dental on I for S 72.000, paving $22,000 in cash signing a $50,000. note payable. The equipment depreciates S361 per month. Interest is SS 50 per month. Purchased a one-year ma'practice policy on January I for $13080. Purchased S 1.493 supplies. On January 31. determined that "70 of Supplies were on hand. adjusting entries O" January 31. Account titles are Accumulated DepreciatitmEquipment. Dcpreciation Expense, Service Revenue. Accounts Receivable. Interest Payable. Prepaid Insurance. Supplies, Supplies Expense. Utilities and Accounts Payable, {Credit account titles are rutomat"ajry indented when amount is entered. Do not indent no entry is required, NO enter O for the debit credit entries.)