Splish Brothers Inc, opened an incorporated dental practice on January 1, 2022 During the first month of operations, the following transactions eccurred 1. Performed services for patients who had dental plan insurance. At January 31,$938 of such services were completed but not yet billed to the insurance companies. 2. Utility expenses incurred but not paid prior to Jantary 31 totaled $558. 3. Purchased dental equipment on January 1 for $99,200, prying $24,800 in cash and signing a $74,400,3 year note payable (interest is paid each December 31). The equipment depreciates $496 per month. Interest is $620 per month. 4. Purchased a 1-year malpractice insurance policy on January 1 for $29.760. 5. Purchased $2,170 of dental supplies (recorded as increase to Supplies). On lanuary 31 , determined that $682 of supplies were on hand. Prepare adjustments on January 31 and record them in the tabular summary that follows. of a transaction resuits in a dearease in Assets, Liobilities or Stockholders' Equity ploce a negative sign (or parentheses) in front of the amount entered for the porticular Asset, Labiiity or Equity item that was reduced.) Lobilities or Stodholders' Equalb, ploce a nesative sign (or parentheses) in front of the anount entered for the partioulor Alset, Liability or Equaty item that was reduced.) Eauiby item that was redtoed.] Equity itens thet was moverd)