E3.9 (LO 2, 3) Lorena Manzone opened a dental practice on January 1, 2025. During the irst month of operations, the following transactions occurred. 1. Performed services for patients who had dental plan insurance. At January 31, 785 of such services were performed but not yet recorded. 2. Utilities expenses incurred but not paid prior to January 31 totaled 650. 3. Purchased dental equipment on January 1 for 80,000, paying 30,000 in cash and signing a 50,000, 3-year note payable. The equipment depreciates 400 per month. Interest is 500 per month. 4. Purchased a one-year malpractice insurance policy on January 1 for 24,000. 5. Purchased 1,600 of dental supplies. On January 31, determined that 400 of supplies were on hand. Instructions 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 Utilities Payable