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Part 1 - Adjusting Entries (20 points) Jim Bryast, D.D.S., opened an incorporated dental practice on January 1, 2018. During the first month of operations the following transactions occurred: 1. Performed services for patients who had dental plan insurance. At January 31, $1,500 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 $1,425 3. Purchased dental equipment on January 1 for $120,000, paying $30,000 in cash and signing a $90,000, 3-year note payable Interest is paid each December 31). The equipment depreciates $600 per month. Interest is $750 per month. 4. Purchased a 1-year malpractice insurance policy on January 1 for $27,000. 5. Purchased $2,625 of dental supplies (recorded as increase to Supplies). On January 31 determined that $825 of supplies were on hand. Instructions: 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 Accounts Payable