Robin Shalit, D.D.S., opened a dental practice on January 1, 2014. During the first month of operations, the following transactions occurred.

1.	Performed services for patients who had dental plan insurance. At January 31, $876of such services were performed but not yet recorded.
2.	Utility expenses incurred but not paid prior to January 31 totaled $661.
3.	Purchased dental equipment on January 1 for $90,000, paying $25,100in cash and signing a $64,900, 3-year note payable. (a) The equipment depreciates $450per month. (b) Interest is $649per month.
4.	Purchased a one-year malpractice insurance policy on January 1 for $23,388.
5.	Purchased $1,654of dental supplies. On January 31, determined that $460of 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 Utilities Payable.(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(a).	Jan. 31
3(b).	Jan. 31
4.	Jan. 31
5.	Jan. 31