Sunland Company, 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,$900 of such services was completed but not yet billed to the insurance companies. 2. Utility expenses incurred but not paid prior to January 31 totaled $790. 3. Purchased dental equipment on Januaryt for $86,650, paying $22,200 in cash and signing a $64,450,3-year note payable (interest is paid each December 31 ). The equipment depreciates $390 per month. Interest is $710 per month. 4. Purchased a 1-year malpractice insurance policy on January 1 for $24,000. 5. Purchased $2,210 of dental supplies (recorded as increase to Supplies). On January 31 , determined that $590 of supplies were onhand. Prepare the adjusting entries on January 31. Account titles are Accumulated Depreciation-Equipment, Depreciation Expense, Service Revenue, Accounts Recelvable, Insurance Expense, Interest Expense, Interest Payable, Prepaid Insurance, Supplies, Supplies Expense, Utifities Expense, and Accounts Payable. Off no entry is required, select "No Entry' for the account titles and enter O for the amounts, Credit account titles are outomatically 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 expense) 4. Jan. 31 5. Jan. 31