please , solve the question of financial Accounting ?

CRCISES opera 1. Chen's Dental Practice opened on January 1, 2017. During the first month of tions, the following transactions occurred. 1. Performed services for patients totaling HK$7,850, which has not yet been recorded. 2. Utility expenses incurred but not paid prior to January 31 totaled HK$2,500. 3. Purchased dental equipment on January 1 for HK$900,000, paying HK$250,000 in cash and signing a HK$650,000 3-year note payable. The equipment depreciates HK$5,000 per month. Interest is HK$5,500 per month. 4. Purchased a 1-year malpractice insurance policy on January 1 for HK$150,000. 5. Purchased HK$17,000 of dental supplies. On January 31, determined that HK$3,000 of supplies were on hand. Instructions 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 Utilities Payable