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on January 1? (b) If the amount in Insurance Expense is the January 31 adjusting entry, and the original insurance premium was for 1 year, what was the total premium and when was the policy purchased? (c ) If $2,500 of salaries was paid in January, what was the balance in Salaries and Wages Payable at December 31, 2013? (d) If $1,800 was received in January for services performed in January, what was the balance in Unearned Service Revenue at December 31, 2013? NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" . E4-16 Prepare adjusting entries from analysis of trial balance The trial balance shown below are before and after adjustment for Bere Company at the end of its fiscal year. BERE OMPANY Trial Balance August 31, 2014