Please answer these MCQs questions about accounting. I need an accurate answer for each part ASAP $$ Each question is a different part so in my solution I am going to be looking for accurate answers for $4$ parts of MCQ questions.

PART $1$:

At the beginning of Year $1,$ the Supplies account had a debit balance of $$1,800.$ During the year, the business purchased $$800$ of supplies. An inventory count of supplies at the end of the year revealed that $$750$ of supplies remained. The adjusting entry as a result of this information is $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$

a$)$ debit Supplies Expense $$1,050,$ credit Supplies $$1,050.$

b$)$ debit Supplies Expense $$1,850,$ credit Supplies $$1,850.$

c$)$ debit Supplies Expense $$2,600,$ credit Supplies $$2,600.$

d$)$ debit Supplies Expense $$3,350,$ credit Accumulated Depreciation $$3,350.$

PART $2$:

A business purchased a $1-$year insurance policy costing $$360$ on May $15$ of the current year. The journal entry to record this transaction is $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$

a$)$ debit Prepaid Insurance $$360,$ credit Cash $$360.$

b$)$ debit Prepaid Insurance $$210,$ credit Insurance Expense $$210.$

c$)$ debit Insurance Expense $$360,$ credit Cash $$360.$

d$)$ debit Insurance Expense $$225,$ credit Prepaid Insurance $$225.$

PART $3$:

New office furniture was purchased for $$8,000$ on January $1.$ The business expected to replace the furniture four years later, and to receive $$2,000$ when the it is sold. If the company uses the declining balance method of depreciation with a $20\%$ rate of depreciation, what will be the book value of the office furniture on the balance sheet dated December $31,$ Year $3?$

a$)$ $$3,096$

b$)$ $$4,096$

c$)$ $$4,396$

d$)$ $$44,396$

PART $4$:

A new delivery truck was purchased for $$36,000$ on January $1$ of Year $1.$ It was expected to last four years, and to then have a trade$-$in value of $$12,000.$ If the straight$-$line method is used, what will be the value of the delivery truck on the balance sheet dated December $31,$ Year $3?$

a$)$ $$16,000$

b$)$ $$17,000$

c$)$ $$18,000$

d$)$ $$19,000$