I have question on #4. The text book for the answer is $3000+($2250+$17150)-0=$22400 ( unadjusted account balance). ($2250+$17150)*1/4=$4850(Portion of the asset still unused). Therefore, $22400-$4850=$17550. I don't understand this part: ($2250+$17150)*1/4=$4850 How come they don't include beginning balance of $3000? Please help me. Thanks.

Calculate the amount of the adjustment for each of the Type 1 information (asset Check Your Understanding situations below. Answers are on page 89. Description The Office Supplies account of Greenbriar Company had a January 1 balance of $3,720. During the year, 87,815 of supplies were purchased. At year end, supplies on hand were $1,900 2. The June 30 unadjusted trial balance of Bluefield Enterprises showed a balance of $4,755 in the Prepaid Advertising account of this amount, $2,500 remains to be used in the next fiscal year, beginning on July 1. 3. Shepard Corporation has three manufacturing buildings, and maintains one Spare Parts account for all the buildings. At year end, the unadjusted trial balance shows a bal- ance of $10,500 in the Spare Parts account. A physical count shows $1,525 of spare parts on hand in Building 1, $275 remaining in Building 2, and $750 unused in Building 3. 4. On January 1, the beginning balance in Prepaid Insurance was $3,000. On April 5, $2,250 was paid to Jones Insurance Agency, and on September 3,517,150 was paid to Smith Agency. At year end, one-fourth of the current year payments remains still in force