Mark Bennett, D.D.S. opened an incorporated dental practice on January 1, 2010. During the first month of operations the following transactions occurred: 1. Performed services for patients who had dental plan insurance. At January 31, $680 of such services was earned but not yet billed to the insurance companies. 2.utility expenses incurred but not paid prior to January 31 totaled $250. 3. Purchased dental equipment on January 1 for $80,000, paying $20,000 in cash and signing a $60,000, 3-year note payable ( Interest is paid each December 31). The equipment depreciates $400 per month. Interest is $500 pre month. 4. Purchased a 1 year malpractice insurance policy on January 1 for $24,000. 5. Purchased $1,750 of dental supplies (recorded as increase to supplies). On January 31 determined that $550 of supplies were on hand. Prepare the adjusting entries on January 31