Anthony Tupper, D.D.S., opened an incorporated dental practice called Anthony Tupper Professional Dentistry Corporation on January 1, 2024. During the first month of operations the following selected transactions occurred: 1. Performed services for patients who had dental plan insurance. At January 31, $660 of such services was earned but not yet billed to the insurance companies. 2. Utility expenses incurred but not paid prior to January 31 totalled $510. 3. Purchased dental equipment on January 1 for $97,600, paying $24,400 in cash and signing a $73,200, 3-year note payable (interest, at 6% is paid each December 31). The cost of the equipment was recorded when purchased on January 1. The equipment is being depreciated using the straight-line method. Management expects it to have a useful life of 15 years and a residual value of $9,760. Interest has not been recorded for the month. 4. Purchased a 1-year malpractice insurance policy on January 1 for $29,280. The cost of the insurance policy was debited to the Prepaid Insurance account when purchased on January 1. 5. Purchased $2,135 of dental supplies (recorded as increase to Supplies). On January 31 determined that $670 of supplies were on hand. Prepare the adjusting entries required on January 31. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. No. Date Account Titles and Explanation Debit Credit 1. Jan. 31 2. Jan. 31 3. Jan. 31 (To record depreciation expenses) Jan. 31 (To record interest on notes payable) 4. Jan. 31 5. Jan. 31