A partial adjusted trial balance of Sandhill Company at January 31, 2020, shows the following.

Supplies		$ 900
Prepaid Insurance		1,800
Salaries and Wages Payable				$ 700
Unearned Service Revenue				750
Supplies Expense		900
Insurance Expense		300
Salaries and Wages Expense		3,100
Service Revenue				2,300

Answer the following questions, assuming the year begins January 1. (a) If the amount in Supplies Expense is the January 31 adjusting entry and $1,200 of supplies was purchased in January, what was the balance in Supplies on January 1?

Supplies balance

$

(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?

Total premium		$
Purchase date		Aug. 1, 2019Jan. 31, 2018Dec. 31, 2017Jan. 31, 2017July 31, 2017Sep. 30, 2017

(c) If $3,100 of salaries was paid in January, what was the balance in Salaries and Wages Payable at December 31, 2019?

Salaries and wages payable

$