Splish Brothers 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,$938 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 $558. 3. Purchased dental equipment on January 1 for $99,200, paying $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 a1 year malpractice insurance policy on January 1 for $29,760. 5. Purchused \$2:170 of dental supplies (recorded as increase to Supplies). On January 31 , determined that \$682 of supplies were on hand. Splish Brothers inc, opened an incorporated dental practice on January 1,2022. During the first month of operations, the following transactions ocourred. 1. Perfortned service for patients who had dental plan insurance. At January 31,$938 of such services was completed but not. yet billed to the insurance companies. 2. Utility expenses incurred but not gaid or recorded prior to January 31 totaled \$558. 3. Purchased dental equipment on January 1 for $99,200, paying $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 Janoary 1 for $29,760 5. Purchased $2.170 of dental supplies (recorded as increase to Supplies). On January 31 , determined that $682 of supplies were ontand. Prepare the acjusting entries on Jasiuary 31. ICredit account titles are dutomatically indented when the amount is entered. Do not indent: manually, If no entry is required, select "No Entry" for the occount titles and enter 0 for the arnounts.)