Patricia, D$.$D$.$S$.,$ opened an incorporated dental practice on January $1.2025.$ During the first month of operations. the followingtransactions occurred$\mathrm{.}1.$ Performed services for patients who had dental plan insurance. At January $31.$ $$800$ of such services was completed but not yet billed to the insurance companies$\mathrm{.}2.$ Utility expenses incurred but not paid prior to January $31$ totaled $$510\mathrm{.}3.$ Purchased dental equipment on January $1$ for $$80,700,$ paying $$29\mathrm{.}400$ in cash and signing a $$51,300,3-$year note payable $($interest is paid each December $31).$ The equipment depreciates $$360$ per month. Interest is $$470$ per month$\mathrm{.}4.$ Purchased a $1-$year malpractice insurance policy on January $1$ for $$24,600\mathrm{.}5.$ Purchased $$2,600$ of dental supplies $($recorded as increase to Supplies$).$ On January $31,$ determined that $$610$ of supplies were on hand.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. $($List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$No$.$ Date Account Titles and Explanation$1.$ Jan. $31$DebitCredit