transactions occurred. 1. Perlormed services for patients who had dental plan inwur ance. At ismuary 31, 3790 of such services was completed but not vet billed to the imurance componies. 2. Usility expenses incurred but not paid prior to January 31 totaled 5730 interest is paid each December 311 . The equipment depreclates $580 per month interest is $550 per month 4. Durchased a 1-year malpractice insurance policy on January 1 for $24000 5. Purchave $2,280 of dental supplies (recorded as increase to Supplies). On Jamuary 31 , determined that $620 of supplies were on hand. Prepare the adjusting entries on January 31. Account tities are Accumulated Depreciation-Equipment, Depreciation Expense. Service Revenue, Accounts Receivable, Insurance Expense, Interest Expense, interest Payable, Prepaid Insurnence, Supplies, Supplies Expense. Utilities Expense, and Accounts Payable. (U)st all debit entr les before credit entries if po entry is neoulred, ielect "No Entry" for the occount tibes and enter 0 for the amounts Credit occount titles are automaticelly indented when the onount is entered. Do not indent