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Greg Mabasa, B.D.S., opened a dental practice on 1 January 2012. During the first month of operations the following transactions occurred. 1. Performed services for patients who had dental plan insurance. At 31 January, $875 of such services was earned but not yet recorded. 2. Utility expenses incurred but not paid prior to 31 January totalled $520. 3. Purchased dental equipment on 1 January for $80,000, paying $20,000 in cash and signing a $60,000, 3-year note payable. The equipment depreciates $400 per month. Interest is $500 per month. 4. Purchased a one-year malpractice insurance policy on 1 January for $18,000. 5. Purchased $1,900 of dental supplies. On 31 January, determined that $600 of supplies were on hand. Instructions Prepare the adjusting entries on 31 January. Account titles are: Accumulated depreciation - dental equipment, Depreciation expense, Service revenue, Accounts receivable, Insurance expense, Interest expense, Interest payable, Prepaid insurance, Supplies, Supplies expense, Utilities expense, and Utilities payable. ( Enter debit entries first, followed by credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Transaction no. Particulars Debit Credit 1. 2. 3. ENG 3:34 PM