This is a partial adjusted trial balance of Kaffen Company:

Instructions Answer these questions, assuming the year begins January 1:

(a) If the amount in Supplies Expense is the January 31 adjusting entry, and $850 of sup- plies 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 1 year, what was the total premium and when was the policy purchased?

(c) If $2,500 of salaries was paid in January, what was the balance in Salaries Payable at December 31, 2000?

(d) If $1,600 was received in January for services performed in January, what was the balance in Unearned Service Revenue at December 31, 2000?

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Supplies KAFFEN COMPANY Adjusted Trial Balance January 31, 2001 Prepaid Insurance Salaries Payable Unearned Service Revenue Supplies Expense Insurance Expense Salaries Expense Service Revenue Debit Credit $ 700 2,400 $ 800 750 950 400 1,800 2,000