a. The Supplies account had a balance of $2,400 at the beginning of the month and $3,200 at the end of the month. The cost of supplies purchased during the month was $7,800. Calculate the cost of supplies used during the month.
b. Wages Payable had a balance of $5,800 at the end of the month. During the month, $28,000 of wages were paid to employees. Wages expense accrued during the month totaled $29,500. Calculate Wages Payable at the beginning of the month.

Required:
Solve for the missing amounts using a T-account for the balance sheet accounts in each situation. Assume that there is only one debit entry and one credit entry in the account during the month.