Novak Corp., opened an incorporated dental practice on January 1.2022. During the first month of operations, the following transactions occurred. 1. Performed services for patients who had dental plan insurance. At January 31,$953 of such services was completed but not yet billed to the insurance companies. 2. Utility expenses incurred but not paid or recorded prior to January 31 totaled $567. 3. Purchased dental equipment on January 1 for $100,800, paying $25,200 in cash and signing a $75,600,3-year note payabie (interest is paid each December 31). The equipment depreciates $504 per month. Interest is $630 per month. 4. Purchased a 1-year malpractice insurance policy on January 1 for $30.240. 5. Purchased \$2,205 of dental supplies (recorded as increase to Supplies). On January 31 , determined that $693 of supplies were on hand. No. Date Account Titles and Explanation 1. Jan. 31 2. Jan. 31 3. Jan. 31 (To record depreciation expense) (To record interest expense) 4. Jan. 31 5. Jan. 31