Sharon Lee, D.DS., opened a dental practice on January 1,2022. During the first month of operations, the following transactions occurred. 1. Performed service for patients who had dental plan insurance. At January 31,$810 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 $82,000, paying $22,000 in cash and signinga $60,000,3-year note payable (interest is paid each December 31). The equipment depreciates $410 per month. Interest is $600 per month. 4. Purchased a 1-year malpractice insurance policy on January 1 for $24,240. 5. Purchased \$1,600 of dental supplies (recorded as increase to Supplies). On January 31 , determined that $500 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 Utilities Payable. (List all debit entries before credit entries, Credit account tities are outomatically indented when the amount is entered. Do not indent manually.) when the amount is entered. Do not indent manually) 1 2. 3