This is a partial adjusted trial balance of Cullumber Company.

CULLUMBER COMPANY Adjusted Trial Balance January 31, 2017
		Debit		Credit
Supplies		$880
Prepaid Insurance		1,620
Salaries and Wages Payable				$1,300
Unearned Service Revenue				770
Supplies Expense		820
Insurance Expense		540
Salaries and Wages Expense		1,670
Service Revenue				2,070

Answer these questions, assuming the year begins January 1. (a) If the amount in Supplies Expense is the January 31 adjusting entry and $320 of supplies was purchased in January, what was the balance in Supplies on January 1?

Supplies balance

$

(b) If the amount in Insurance Expense is the January 31 adjusting entry and the original insurance premium was for 1 year, what was the total premium and when was the policy purchased?

Total premium for 1 year		$
Purchase date		April 1, 2016May 1, 2016June 1, 2016

(c) If $2,400 of salaries was paid in January, what was the balance in Salaries and Wages Payable at December 31, 2016?

Balance in Salaries and Wages Payable at December 31, 2016

$

(d) If $1,800 was received in January for services performed in January, what was the balance in Unearned Service Revenue at December 31, 2016?

Balance in Unearned Service Revenue at December 31, 2016

$

balance in Unearned Service Revenue at December 31, 2016? Balance in Unearned Service Revenue at December 31, 2016 $