Current Attempt in Progress Debra King D.D.S, opened a dental practice on January 1, 2020. During the first month of rations, the following transactions occurred 1. 2. 3. 4. 5. Performed services for patients who had dental plan insurance At January 31.5850 of such services were performed but not yet recorded. Utility expenses incurred but not paid prior to January 31 totaled $690. Purchased dental equipment on January 1 for $85,000.aving $21.000 in cash and signing a $64.000.0.3-year notable The equipment depreciates $425.0 per month. Interest is $640 per month Purchased a one-year malpractice insurance policy on January 1 for $24.360 Purchased $1,600 of dental supplies. On January 21, determined that $400 of supplies were on hand. Prepare the adjusting entries on January 21. Account titles are Accumulated Depreciation-Equipment Depreciation Expense Service Revenue, Accounts Receivable, Insurance Expense, Interest Expense, Interest Payable Prepaid Insurance Supplies Supplies Expense, Utilities Expense, and Utilities Payable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually No. Date Account Titles and Explanation Debit Credit 1. Jan. 21 Jan. 2. 21 Jan. 3. 31 Jan. [To record depreciation expense) 31 Jan. 4. 31 5. 21 (To record interest expense) eTextbook and Medla List of Accounts Ser For L Attempts of 3 used Smit Arever