Danielle Manning, D.D.S., opened a dental practice on January 1, 2012. During the first month of operations, the following transactions occurred.

1.		Performed services for patients who had dental plan insurance. At January 31, $831 of such services was earned but not yet recorded.
2.		Utility expenses incurred but not paid prior to January 31 totaled $615.
3.		Purchased dental equipment on January 1 for $86,000, paying $24,300 in cash and signing a $61,700, 3-year note payable. (a) The equipment depreciates $430 per month. (b) Interest is $617 per month.
4.		Purchased a one-year malpractice insurance policy on January 1 for $22,836.
5.		Purchased $1,660 of dental supplies. On January 31, determined that $311 of supplies were on hand.

Prepare the adjusting entries on January 31. Account titles are: Accumulated DepreciationEquipment, Depreciation Expense, Service Revenue, Accounts Receivable, Insurance Expense, Interest Expense, Interest Payable, Prepaid Insurance, Supplies, Supplies Expense, Utilities Expense and Accounts Payable.