Expert Janitorial Services Inc. experienced the following events in 2013, its first year of operation:

1. Performed services for $35,000 cash. 
2. Purchased $6,000 of supplies on account. 
3. A physical count on December 31, 2013, found that there was $1,800 of supplies on hand.

Required: 
Based on this information alone:

a. Record the events under an accounting equation. 
b. Prepare an income statement, balance sheet, and statement of cash flows for the 2013 accounting period. 
c. What is the balance in the Supplies account as of January 1, 2014? 
d. What is the balance in the Supplies Expense account as of January 1, 2014?