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 Accounts Payable. (L.ist all debit entries before credit entries. If no entry is requirnd, select "No Entry for the account titles and enter 0 for the omounts. Credit account titles are outomatically indented when the amount is entered. Do not indent manually.) 3. Jan. 31 (To record depreciation expense) (To record interest expense) 4. Jan. 31 5. Jan, 31 Bar bara. D.D.S., opened an incorporated dental practice on fanuary 1, 2025. During the first month of operations, the following transactions occurred. 1. Performed services for patients who had dental plan insurance. At January 31.$800 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 $670. 3. Purchased dental equipment on January 1 for $85,500, paying $20,500 in cash and signing a $65,000,3 year note payable (interest is paid each December 31). The equipment depreciates $620 per month. Interest is $750 per month. 4. Purchased a 1-year malpractice insurance policy on January 1 for $25,200. 5. Purchased $1,940 of dental supplies (recorded as increase to Supplies). On January 31 , determined that $520 of supplies were on hand. 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 Accounts Payable. (List all debit entries before credit entrie. 18 mo entry is requird, select "No Entry" for the account titles and enter O for the amounts. Credit account titiesare automatically indented when the onount is entered Do not indent 3. Jan. 31 (To record depreciation expense) (To record interest expense) 4. Jan. 31 5. Ja. 31