A partial adjusted trial balance follows for Nolet Ltd. at January 31, 2015. The company's fiscal year end is December 31 and it makes adjustments monthly.

Instructions
(a) If $1,600 was received in December and these services were performed as expected in January, what was the balance in Unearned Revenue at January 1? Assume there were no other transactions that affected Unearned Revenue during this period.
(b) If the amount in the Depreciation Expense account is the depreciation for one month, when was the equipment purchased? Assume that there have been no purchases or sales of equipment since this original purchase.
(c) If the amount in Insurance Expense is the amount of the January 31 adjusting entry, and the original insurance premium was for one year, what was the total premium and when was the policy purchased?
(d) If the amount in Supplies Expense is the amount of the January 31 adjusting entry, and $750 of supplies were purchased in January, what was the balance in Supplies on January 1?
(e) If $100 was paid in January, what was the balance in Income Tax Payable at January 1?

Debit 700 1,600 7,200 Credit Supplies Prepaid insurance Equipment Accumulated depreciation-equipment Income tax payable Unearned revenue Service revenue Depreciation expense Insurance expense Supplies expense Income tax expense $3,660 750 2,000 950 100