Sandra Robinson, D$.$D$.$S $,$ opened a dental practice on January $1,2025.$ During the first month of operations, the following transactions occurred.

Performed services for patients who had dental plan insurance. At January $31,$$$784$ of such services was performed but not yet billed to the insurance companies.

Utility expenses incurred but not paid prior to January $31$ totaled $$477.$

Purchased dental equipment on January $1$ for $$72,000,$ paying $$22,000$ in cash and signing a $$50,000,3-$year note payable.

$($a$)$ The equipment depreciates $$361$ per month. $($b$)$ Interest is $$550$ per month.

Purchased a one$-$year malpractice insurance policy on January $1$ for $$13,080.$

Purchased $$1,493$ of dental supplies. On January $31,$ determined that $$470$ 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 Expenses, and Accounts Payable. $($Credit account t$$lles are outomatically indentied whem emount is entered. Do not indent meanually. If no entry is required, select $"$No entry" for the account titles and enter $O$ for the amounts. List all debit entries before credit entries.$)$

No$.$ Account Titles and Explanation

Debit

$1.$

$2.$

$3.($a$)$

$3.($b$)$

$4.$

$5.$

$5.$