English Garden Landscaping designs and installs landscaping. The landscape designers and office staff use office supplies, while field supplies are used in the actual landscaping. Purchases on account completed by English Garden Landscaping during January 2014 are as follows: Jan. 2. Purchased office supplies on account from Meade Co. $3560 Jan. 5. Purchased office equipment on account from Peach Computers Co. $5120 Jan. 9. Purchased office supplies on account from Executive Office Supply Co. $370. Jan. 13. Purchased field supplies on account from Yamura Co. $4060 Jan. 14. Purchased field supplies on account from Naples Co. $530 Jan. 17. Purchased field supplies on account from Yamura Co. $9650 Jan. 24. Purchased field supplies on account from Naples Co. $2720 Jan. 29. Purchased office supplies on account from Executive Office Supply Co. $240 Jan. 31. Purchased field supplies on account from Naples Co. $3560 1- Insert the following balances in the general ledger as of January 1: 14 Field Supplies $7260 15 Office Supplies $1670 18 Office Equipment $24480 21 Accounts Payable $6230 2- Insert the following balances in the accounts payable subsidiary ledger as of January 1: Executive Office Supply Co. $2060 Naples Co. $4170 Peach Computers Co. Yamura Co. -