Barbara Jones, D.D.S. opened a dental practice on January 1, 2020. During the first month of operations, the following transaction occurred. 1. 2 3. Performed services for patients who had dental plan insurance. At January 31,5791 of such services was performed but not yet billed to the insurance companies Utility expenses incurred but not paid prior to January 31 totaled $490. Purchased dental equipment on January 1 for $73,000, paying $19.000 in cash and signing a $54,000. 3-year note payable. (a) The equipment depreciates $411 per month interest is $540 per month Purchased a one year malpractice insurance policy on January 1 for $12.960 Purchased $1.582 of dental supplies. On January 31. determined that 3500 of supplies were on hand. 5. MI Prepare the adjusting entries on January 31. Account titles are Accumulated Depreciation Equipment, Depreciation Expense. Service Revenue, Accounts Receivable, Insurance Expense, Interest Expense, Interest Payable, Prepaid Insurance Supplies Supplies Expense, Utilities Expenses and Accounts Payable. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry for the account titles and enter for the amounts) No. Account Titles and Explanation Debit Credit 1. 2 3. la