Q5. (8 Marks: c1:8): Ahmed, opened a dental practice on January 1, 2020. During the first month of operations, the following transactions occurred. 1. Performed services for patients who had dental plan insurance. At January 31, BD950 of such services were performed but not yet recorded. 2. Utility expenses incurred but not paid prior to January 31 totaled BD750. 3. Purchased dental equipment on January 1 for BD90,000, paying BD20,000 in cash and signing a BD70,000, 4-year note payable. The equipment depreciates BD7,200 per year. Interest is BD3,300 per six months. 4. Purchased a tow-year malpractice insurance policy on January 1 for BD60,000. 5. Purchased BD2,600 of dental supplies. On January 31, determined that BD900 of supplies were on hand. Required: Based on the above data use your basic skills to Journalize the adjusting entries on January (SM) 31