Intermediate Accounting: E3-7 A partial adjusted trial balance of Safin Company

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Intermediate Accounting
E3-7 Analyze Adjusted Data
A partial adjusted trial balance of Safin Company at January 31, 2012, shows the following.
SAFIN COMPANY
ADJUSTED TRIAL BALANCE
January 31, 2012
Debit Credit
Supplies 900
Prepaid Insurance 2,400
Salaries and Wages Payable 800
Unearned Revenue 750
Supplies Expense 950
Insurance Expense 400
Salaries and Wages Expense 1,800
Service Revenue 2,000

Answer the following questions, assuming the year begins January 1.
(a) If the amount in Supplies Expense is the January 31 adjusting entry, and $850 of supplies was purchased in January, what was the balance in Supplies on January 1?
(b) If the amount in Insurance Expense is the January 31 adjusting entry, and the original insurance premium was for one year, what was the total premium and when was the policy purchased?
(c) If $2,700 of salaries and wages was paid in January, what was the balance in Salaries and Wages Payable at December 31, 2011?
(d) If $1,600 was received in January for services performed in January, what was the balance in Unearned Service Revenue at December 31, 2011?
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