Question 1

A partial adjusted trial balance of West Company at January 31, 2018, shows the following.

WEST COMPANY Adjusted Trial Balance January 31, 2018
		Debit		Credit
Supplies		$2,800
Prepaid Insurance		9,600
Salaries and Wages Payable				$3,200
Unearned Revenue				3,000
Supplies Expense		3,800
Insurance Expense		1,600
Salaries and Wages Expense		7,200
Service Revenue				8,000

Answer the following questions, assuming the year begins January 1.

If the amount in Supplies Expense is the January 31 adjusting entry, and $3,400 of supplies was purchased in January, what was the balance in Supplies on January 1?

Beginning balance of supplies