January 31, 2018 Debit Credit Supplies $ 660 Prepaid Insurance 1,560 Salaries Payable $ 1,200 Unearned Revenue 800 Dividends Declared 1,420 Service Revenue 2,030 Supplies Expense 950 Insurance Expense 520 Salaries Expense 1,760 Income Tax Expense 370 (1) If the amount in Supplies Expense was recorded in the January 31 adjusting entry, and $ 610 of supplies was purchased in January, what was the balance in Supplies on January 12 (4) If $ 1,950 was received in January for services performed in January, what was the balance in Unearned Service Revenue at December 31, 2017