Sun and Company, opened an incorporated dental practice on January 1, 2022. During the first month of operations, the following transactions occurred. 1 2. 3 Performed services for patients who had dental plan insurance. At January 31, $900 of such services was completed but not yet billed to the insurance companies. Utility expenses incurred but not paid prior to January 31 totaled $790. Purchased dental equipment on January 1 for $86,650, paying $22,200 in cash and signing a $64 450,3-vear note payable interest is paid each December 31). The equipment depreciates $390 per month. Interest is $710 per month Purchased a 1-year malpractice insurance policy on January 1 for $24,000 Purchased $2.210 of dental supplies (recorded as increase to Supplies). On January 31, determined that $590 of supplies were on hand. 4. 5 Prepare the adjusting entries on January 31. Account titles are Accumulated Depreciation Equipment, Depreciation Expense. Service Revenue, Accounts Receivable, Insurance Expense, Interest Expense, Interest Payable, Prepaid Insurance Supplies, Supplies Expense, Utilities Expense, and Accounts Payable. (If no entry is required, select "No Entry for the account sides and enter for the amounts. Credit account titles are automatically indented when the amount is entered Do not indent manually No. Date Account Titles and Explanation Debit Credit 1. Jan. 31 2 Jan. 31 3 Jan. 31 To record depreciation expense) (To record interest expensel Jan 31 5. Jan. 31