Instructions Prepare the adjusting entries on January 31. (Omit explanations.) Account titles are Accumulated Depreciation-Equipment, Depreciation Expense, Service Revenue, Accounts Receivable, Insurance Expense, Interest Expense, Interest Payable, Prepaid Insurance, Supplies, Supplies Expense, Utilities Expenses, and Accounts Payable. E3.7 (LO 3) (Analyze Adjusted Data) A partial adjusted trial balance of Piper Company at January 31, 2020, shows the following. Piper Company Adjusted Trial Balance January 31, 2020 Debit Credit Supplies $ 700 Prepaid Insurance 2,400 Salaries and Wages Payable $ 800 Unearned Service Revenue Supplies Expense Insurance Expense Salaries and Wages Expense 1,800 Service Revenue 2,000 750 950 400 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 $850 of supplies 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 $2,500 of salaries was paid in January, what was the balance in Salaries and Wages Payable at December 31, 2019? d. If $1,600 was received in January for services performed in January, what was the balance in Unearned Service Revenue at December 31, 2019