Current Attempt in Progress Concord Bennett, D.D.S., opened an incorporated dental practice called Concord Bennett Professional Dentistry Corporation on January 1, 2022. During the first month of operations the following selected transactions occurred: 1. Performed services for natients who had dental plan insurance. At January 31,5570 of such services was earned but notyet billed to the insurance companies. 2. Utality expenses incurred but not paid prior to January 31 totalied $450. 3. Purchased dental equipment on lanuary 1 for $68,800, pwing $17,200 in cash and sirmine, 551.600, 32 ear bank loac payable (interest is pald each Decenber 311. The equipment depceclationa $350 per month, interest oo the bank loan is $430 per mienth. 4. Purchased a 1 year maipractice insurance pollicy on January 1 for 520.649. The cost of the insurance policv was debited to the Prepald incurance account when paid on lanuary 1, 2022. 5. Purchased $1,520 of dental supplies (recorded as increase to Supplies) 0 j janwary 31 determined that $470 of supplies were on hand. 6. Estimated income taves for the month amounting to $120 to be paid next month. Prepare the ad, usting entries on january 31, 2022, CCredit occount fities are dutomatically indented when the a anount it mstered Do not iadent monuatik list all dehit entries betore credit entries Recond journal entries in the order presented in the problem.)