Doro thy Taylor, 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,$800 of such services was completed but not yet billed to the insurance companies. 2. Utility expenses incurred but not paid prior to January 31 totaled $640. 3. Purchased dental equipment on January 1 for $80,000, paying $24,000 incash and signing a $56,000,3year note payable (interest is paid each December 31). The equipment depreciates $400 per month. Interest is $560 per month. 4. Purchased a 1-year malpractice insurance policy on January 1 for $23,640, 5. Purchased $1,500 of dental supplies (recorded as increase to Supplies). On January 31 , determined that $500 of supplies were on hand. 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 Expense, and Utilities Payable. (List all debit entries before credit entries. Credit account viles are automatically indented when the amount is entered, Do not indent manualind) Prepare the adfusting entries on Jsnuary 31 Account tities are Accumulated Depreclation-Equipment. Depreciation Eapense. Service Revenue, Accounts Receivable, Insurance Expense, interest Expense, Interest Payable, Prepald Inturance, Supplies, Supplies Expense, Utilities Expense, and Utilities Payable. Dist all debit entrie before cretit entries. Credit account tilles are automatically indentad When the omount is entered. Do not indent manuoliyst