Whispering Winds Corp., 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, $740 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 $740.
3.		Purchased dental equipment on January 1 for $82,600, paying $26,150 in cash and signing a $56,450, 3-year note payable (interest is paid each December 31). The equipment depreciates $530 per month. Interest is $570 per month.
4.		Purchased a 1-year malpractice insurance policy on January 1 for $24,000.
5.		Purchased $1,970 of dental supplies (recorded as increase to Supplies). On January 31, determined that $630 of supplies were on hand.

Prepare the adjusting entries on January 31. Account titles are Accumulated DepreciationEquipment, 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 titles and enter 0 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	enter an account title to record the first transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the first transaction	Enter a debit amount	Enter a credit amount
2.	Jan. 31	enter an account title to record the second transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the second transaction	Enter a debit amount	Enter a credit amount
3.	Jan. 31	enter an account title to record depreciation expense	Enter a debit amount	Enter a credit amount
		enter an account title to record depreciation expense	Enter a debit amount	Enter a credit amount
		(To record depreciation expense)
		enter an account title for to record interest expense	Enter a debit amount	Enter a credit amount
		enter an account title to record interest expense	Enter a debit amount	Enter a credit amount
		(To record interest expense)
4.	Jan. 31	enter an account title to record the fourth transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the fourth transaction	Enter a debit amount	Enter a credit amount
5.	Jan. 31	enter an account title to record the fifth transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the fifth transaction	Enter a debit amount	Enter a credit amount