E3-11 A partial adjusted trial balance of Sila Company at January 31,2008,shows the following.

SILA COMPANY Adjusted Trial Balance January 31 , 2008 Debit Credit Supplies $ 850 Prepaid Insurance 2,400 Salaries Payable $ 800 Unearned Revenue 750 Supplies Expense 950 Insurance Expense 400 Salaries Expense 1,800 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 $500 ofsupplies 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 $3,500 of salaries was paid in January, what was the balance in Salaries Payable at December 31,2007?

(d) If $1,600 was received in January for services performed in January, what was the balance in Unearned Revenue at December 31,2007?