Skysong, Inc., opened an incorporated dental practice on January 1, 2022. During the first month of operations, the following transactions occurred. 1. Performed services for patients who had dental plan insurance. At January 31, $668 of such services was completed but not yet billed to the insurance companies. 2. Utility expenses incurred but not paid or recorded prior to January 31 totaled $396. 3. Purchased dental equipment on January 1 for $70.400.paying $17,600 in cash and signing a $52.800,3-year note payable (interest is paid each December 31). The equipment depreciates $352 per month. Interest is $440 per month 4. Purchased a 1-year malpractice insurance policy on January 1 for $21,120. 5. Purchased $1,540 of dental supplies (recorded as increase to Supplies). On January 31, determined that $484 of supplies were on hand. Prepare the adjusting entries on January 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry"for the account titles and enter for the amounts.) No. Date Account Titles and Explanation Debit Credit 1. Jan. 31 2. Jan. 31 3. Jan. 31 (To record depreciation expense) (To record interest expense) 4. Jan. 31 5. Jan. 31 The ledger of Tamarisk, Inc. on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. Debit Credit Supplies $3,240 Prepaid Insurance 3,888 Equipment 27.000 Accumulated Depreciation-Equipment $ 9,072 Notes Payable 21.600 Unearned Rent Revenue 13,392 Rent Revenue 64.800 Interest Expense 0 Salaries and Wages Expense 15,120 An analysis of the accounts shows the following. 1. The equipment depreciates $ 308 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $ 432 should be accrued on the notes payable. 4. Supplies on hand total $ 918. 5. Insurance expires at the rate of $ 432 per month. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) No. Date Account Titles and Explanation Debit Credit 1. Mar. 31 2. Mar. 31 Mar. 3. 31 4. Mar. 31 5. Mar. 31