Selected items from the adjusted trial balance for Puzzle-Solver Consulting Services as of January 31, 2012, follow:
Partial Adjusted Trial Balance as of January 31, 2012

Required:
a. If supplies costing $1,000 were purchased in January, determine what the balance in the Supplies on Hand account must have been at the beginning of the month.
b. If the insurance amounts relate to a policy with an original term of one year, determine the total premium that was paid and the date on which the policy was purchased.
c. If the amount paid for salaries during the month was $3,000, determine what the balance in the Salaries Payable account must have been at the beginning of the month.
d. If there are no accounts receivables, and the amount of fee payments received during the month was $3,000, determine what the balance in the Unearned Fees account must have been at the beginning of the month.

Debit balances S 800 2,400 Credit balances Supplies on Hand Prepaid Insurance Salaries Payable Unearned Fees Fees Earned Salaries Expense Insurance Expense S 900 1,000 7,000 4,100 400 300 Supplies Used