ACK NEXT Meghan Lindh, D.D.S., opened a dental practice on January 1, 2017. During the first month of operations, the folloning transactions occured. 1. Performed services for patients who had dental plan insurance. At January 31, $810 of such services were performed but not yet recorded. 2. Utility expenses incurred but not paid prior to January 31 totaled $680. 3. Purchased dental equipment on January 1 for $81,000, paying $24,000 in cash and signing a $57,000, 3-year note payable (a) The equipment depreciates $405 per month. (b) Interest is $470 per month. 4. Purchased a one-year malpractice insurance policy on January 1 for $25,800. 5. Purchased $1,600 of dental supplies. On January 31, determined that $400 of supplies were on hand Supplies, SuppliestE Expense, Ubilities Expense, and Accounts Payable. (Credit account titlies are automatically edented when the amount is entened. o nt indent manlly Debit Credit 2. Jan. 31 3. Jan. 31 of 4 an 31