Using the data given, determine the balance of each of the following accounts as of December 31, 20X3, after adjustments for the year have been posted.

a. The Office Supplies account before adjustment had a balance of $2,085. A physical count revealed that $780 of supplies were used.

b. The equipment cost $10,000 and has an estimated life of five years with a $2,000 trade-in value. The Accumulated Depreciation account before adjustment had a balance of $3,600.

c. A three-year insurance policy was purchased on January 2 of the current year for $3,900.

d. Salaries Expense up through Friday, December 28, had a balance of $52,000. Salaries of $1,000 are paid every Friday for a five-day workweek. The current year ends on Monday, December 31, 20X3.