Susan, D.D.5, opened an incorporated dental practice on danuary 1.2025. During the first month of operations, the following transactions occurred. 1. Performed services for patients who had dental plan insurance. At January 31,$940 of such services was completed but not yet billed to the insurance companieq 2. Utility expenses incurred but not paid prior to January 31 totaled $660. 3. Purchased dental equipment on January 1 for $80,600, paying $27,150 in cash and signing a $53,450,3-year note payable (interest is paid each December 31 ). The equipment depreciates $600 per month. Interest is $500 per month. 4. Purchased a 1 -year malpractice insurance policy on January 1 for $26,400. 5. Purchased $2,320 of dental supplies (recorded as increase to Supplies). On January 31 , determined that $660 of supplies were on hand. 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. (List all debit entries before credit entries. If no entry is required, select " No Entry" for the occount tities and enter of for the amounts. Credit account titles are outomatically indented when the amount is entered Do not indent manually.)