A partial adjusted trial balance of Sheffield Company at January $31,2025,$ shows the following.

$\backslash$table$[[\backslash$table$[[$SHEFFIELD COMPANY$],[$Adjusted Trial Balance$],[$January $31,2025]]],[,$Debit,Credit$],[$Supplies$,$$$960,],[$Prepaid Insurance,$3,960,],[$Salaries and Wages Payable,,$$1,060$

nsurance Expense

$660$

Salaries and Wages Expense $,2,060$

Service Revenue

$2,260$

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, $v$ balance in Supplies on January $1?$

Beginning balance of supplies $

A partial adjusted trial balance of Sheffield Company at January $31,2025,$ shows the following.

$\backslash$table$[[\backslash$table$[[$SHEFFIELD COMPANY$],[$Adjusted TriaI Balance$],[$January $31,2025]]],[,$Debit,Credit$],[$Supplies$,$$$960,],[$Prepaid Insurance,$3\mathrm{.}960,],[$Salaries and Wages Payable,,$$1,060$