Steven Lewis opened a dental practice on January 1, 2024. During the first month of operations, the following transactions occurred: 1. Lewis performed services for patients totalling \$2,410. These services have not yet been recorded. 2. Utility expenses incurred but not paid prior to January 31 totalled $300. 3. Purchased dental equipment on January 1 for $80,000, paying $20,000 in cash and signing a $60,000, three-year note payable. The equipment depreciates by $500 per month, Interest is $480 per month. 4. Purchased a one-year malpractice insurance policy on January 1 for $9,000. 5. Purchased $2,660 of dental supplies. On January 31 , determined that $930 of supplies were on hand. Prepare the adjusting entries on January 31. (Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the omounts. List all debit entries before credit entries) No. Account Titles and Explanation Debit Credit 1. 2 3. (To record depreciation expense for eguipinent.) (To recoed acconed interest.). 4. 5