Exercise 4-10 im Haught, D.D.S., opened an incorporated dental practice on January 1, 2014. During the first month of operations, the following transactions occurred 1. Performed services for patients who had dental plan insurance. At January 31, $900 of such services was completed but not yet billed to the insurance 2. Utility expenses incurred but not paid prior to January 31 totaled $600 companies 3. Purchased dental equipment on January 1 for $85,680, paying $28,020 in cash and signing a $57,660, 3-year note payable (interest is paid each December 31). The equipment depreciates $540 per month. Interest is $460 per month 4. Purchased a 1-year malpractice insurance policy on January 1 for $36,000 5. Purchased $2,550 of dental supplies (recorded as increase to Supplies). On January 31, determined that $700 of supplies were on hand Prepare the adjusting entries on January 31. (Credit account titles are automaically indented when the amount is entered. Do not indent manually.)