A partial adjusted trial balance of Ruiz Company at January 31, 2014, shows the following.

Ruiz Company Adjusted Trial Balance January 31, 2014 Debit Credit Supplies $ 850 Prepaid Insurance 2,400 Salaries and Wages Payable $ 800 Unearned Service Revenue 750 Supplies Expense 950 Insurance Expense 400 Salaries and Wages Expense 2,500 Service Revenue 2,000 Instructions Answer the following questions, assuming the year begins January 1.

(a) If the amount in Supplies Expense is the January 31 adjusting entry, and $670 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 $3,300 of salaries was paid in January, what was the balance in Salaries and Wages Payable at December 31, 2013?