Donna Clark, D.D.S., opened a dental practice on January 1, 2022. During the first month of operations, the following transactions occurred. 1. Performed services for patients who had dental plan insurance. At January 31, $840 of such services was performed but not yet billed to the insurance companies. 2. Utility expenses incurred but not paid prior to January 31 totaled $576. 3. Purchased dental equipment on January 1 for $89,600, paying $22,400 in cash and signing a $67,200, 3-year note payable. (a) The equipment depreciates $448 per month. (b) Interest is $560 per month. 4. Purchased a 1-year malpractice insurance policy on January 1 for $16,800. 5. Purchased $1,792 of dental supplies. On January 31, determined that $448 of supplies were on hand. Prepare the adjusting entries on January 31. (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 o for the amounts)