transactions occurred 1. Pertormed services for patients who had dental plan insurance. At jonuary at. 5700 of such services won completed but not yet bililed to the insurante componies. 2 Utdity openses incurred but not paid prior to January at tetaled $610 3. Purchased dental equepment on Jinuary 1 for $89,500, suying $28.150 in cuh and sighing a $61,350,3 vear note payable were on hand manually? No. Date Account Tities and Explanation Debit Credit 1. Jan, 31 2 Jan. 31 3. tan31 (To recorddepreciation expense) (To record interest expente) 4. tan31 5. lan,31