Accounting Manipulation Problems

a) The Office Supplies account had a $900 balance at the beginning of the current year; $400 of office supplies were purchased during the year; and the year-end balance sheet showed $300 of office supplies; office supplies expense for the year must have been ___________

b) The Prepaid Insurance account began the current year with a balance of $1,500; the income statement for the year showed Insurance Expense of 1,800; and the year-end balance sheet showed Prepaid Insurance of $1,800; cash paid for insurance during the year must have been $______________.

c) The Prepaid Insurance account began the current year with a balance of $1,500 and the year-end balance sheet showed Prepaid Insurance of $1,800; cash paid for insurance during the year was $2,400. How much insurance was used (expensed) during the year?