Analyzing Accounts Using Adjusted Data Selected T-account balances for Fields Company are shown below as of January 31. 2014; adjusting entries have already been posted. The firm uses a calendar-year accounting period but prepares monthly adjustments. Supplies (A) Supplies Expense (E) an 31 8o0 Bal Jan.31 960 Bal Prepaid Insurance (A) Insurance Expense (E) Jan,31 Bal Jan.31 82 Bal 574 Wages Payable (L) Wages Expense (E) Jan.31 Bal 500 3,200 Bal Accumulated Depreciation- Truck (XA) Truck (A) Jan.31 Bal 2,610 8,700 Bal