Answer each of the following independent questions concerning supplies and the adjustment for supplies.
(a) The balance in the supplies account, before adjustment at the end of the year, is $3,175. What is the amount of the adjustment if the amount of supplies on hand at the end of the year is $925?
(b) The supplies account has a balance of $600, and the supplies expense account has a balance of $1,850 at December 31, 2011. If 2011 was the first year of operations, what was the amount of supplies purchased during the year?