Splish Brothers Inc, opened an incorporated dental practice on January 1.2022. During the first monthrof operations, the following transactions occurred. 1. Performed services for patients who had dental plan insurance. At fanuary 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 5558. 3. Purchased dental equipment on January 1 for $99.200, payying $24,800 in cash and signing a $74,400, 3:year note payable (interest is paid each December 31). The equipment depreclates $496 per manth. interest is $620 per month. 4. Purchased a 1-year malpractice insurance policy on fariuary 1 for $29,760. 5. Purchased $2,170 of dental supplies Irecorded as increase to Suppliesf. On fanuary 32 . determined that $682 of supplies: were on hand. munualihy, if no entry is required, select 'No Entry' for the account titles and enter Ofor the amounits.)