This is a partial adjusted trial balance of Sheridan Company.

SHERIDAN COMPANY Adjusted Trial Balance January 31, 2017

Debit Credit Supplies $920

Prepaid Insurance 1,470

Salaries and Wages Payable $1,350

Unearned Service Revenue 780

Supplies Expense 840

Insurance Expense 490

Salaries and Wages Expense 2,000

Service Revenue 2,110

Answer these questions, assuming the year begins January 1.

(a) If the amount in Supplies Expense is the January 31 adjusting entry and $220 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

(c) If $2,630 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 $