skysong, D.D.S opened an incorporated dental practice on january 1, 2027. during the first month of operations the following transactions occured. 1- performed services for patient who had dental plan insurance. at january 31, $863 of such services were completed but not billed to the insurance companies. 2. utility expenses incured but not paid prior to january 31 totaled $513. 3. purchaded dental equipement on january 1 for $91,200 paying $22,800 in cash and signing a $ 68,400 3 year note payable ( interst is paid each december 31). the equipement depreciates $456 per month interest is $570 per month. 4. purchaded a 1 year malpractice insurance policy on january 1 for $27,360. 5. purchaded $ 1,995 of dental