Sheridan Bennett, D$.$D$.$S$.,$ opened an incorporated dental practice called Sheridan Bennett Professional Dentistry Corporation on January $1,2025.$ During the first month of operations the following selected transactions occurred:

Performed services for patients who had dental plan insurance. At January $31,$$$710$ of such services was earned but not yet billed to the insurance companies.

Utility expenses incurred but not paid prior to January $31$ totalled $$590.$

Purchased dental equipment on January $1$ for $$91,200,$ paying $$22,800$ in cash and signing a $$68,400,3-$year bank loan payable $($interest is paid each December $31).$ The equipment depreciation is $$490$ per month. Interest on the bank loan is $$570$ per month.

Purchased a $1-$year malpractice insurance policy on January $1$ for $$27,360.$ The cost of the insurance policy was debited to the Prepaid Insurance account when paid on January $1,2025.$

Purchased $$2,080$ of dental supplies $($recorded as increase to Supplies$).$ On January $31$ determined that $$610$ of supplies were on hand.

Estimated income taxes for the month amounting to $$310,$ to be paid next month.

Prepare the adjusting entries on January $31,2025.($Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$