2. Street, D.D.S., opened a dental practice on January 1, 2021. During the first month of operations the following transactions occurred: 1. Performed services for patients who had dental plan insurance. At January 31, $3,375 of such services was performed but not yet billed to the insurance companies. 2. Utility expenses incurred but not paid prior to January 31 totaled $460. 3. Purchased dental equipment on January 1 for $40,000, paying $10,000 in cash and signing a $30,000, 3-year note payable. The equipment depreciates $200 per month. Interest is $250 per month. Interest will be paid at the end of the 3-year note. 4. Purchased a one-year malpractice insurance policy on January 1 for $6,000. The original entry was to a debit to a temporary account and a credit to a permanent account. 5. Purchased $800 of dental supplies. On January 31, determined that $250 of supplies were on hand. Instructions: Prepare the necessary adjusting journal entries on January 31, 2021 using good journal entry form.