Pina Colada Corp., opened an incorporated 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, $940 of such services was completed but not yet billed to the insurance companies.
2.		Utility expenses incurred but not paid prior to January 31 totaled $660.
3.		Purchased dental equipment on January 1 for $80,600, paying $27,150 in cash and signing a $53,450, 3-year note payable (interest is paid each December 31). The equipment depreciates $600 per month. Interest is $500 per month.
4.		Purchased a 1-year malpractice insurance policy on January 1 for $24,000.
5.		Purchased $2,320 of dental supplies (recorded as increase to Supplies). On January 31, determined that $660 of supplies were on hand.

Prepare the adjusting entries on January 31. Account titles are Accumulated DepreciationEquipment, Depreciation Expense, Service Revenue, Accounts Receivable, Insurance Expense, Interest Expense, Interest Payable, Prepaid Insurance, Supplies, Supplies Expense, Utilities Expense, and Accounts Payable. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Jan. 31
2.	Jan. 31
3.	Jan. 31
		(To record depreciation expense)
		(To record interest expense)
4.	Jan. 31
5.	Jan. 31

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