Robin Shalit, D.D.S., opened a dental practice on January 1, 2015. During the first month of operations, the following transactions occurred.

1.		Performed services for patients who had dental plan insurance. At January 31, $803 of such services were performed but not yet recorded.
2.		Utility expenses incurred but not paid prior to January 31 totaled $678.
3.		Purchased dental equipment on January 1 for $86,000, paying $28,200 in cash and signing a $57,800, 3-year note payable. (a) The equipment depreciates $430 per month. (b) Interest is $578 per month.
4.		Purchased a one-year malpractice insurance policy on January 1 for $22,212.
5.		Purchased $1,641 of dental supplies. On January 31, determined that $398 of supplies were on hand.

Prepare the adjusting entries on January 31. Account titles are Accumulated DepreciationEquipment, Depreciation Expense, Service Revenue, Accounts Receivable, Insurance Expense, Interest Expense, Interest Payable, Prepaid Insurance, Supplies, Supplies Expense, Utilities Expense, and Accounts Payable. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No. Date Account Titles and Explanation 1. Jan. 31 2. Jan. 31 3(a). Jan. 31 3(b) Jan. 31 4. Jan. 31 5. Jan. 31 Debit Credit