Selected T-account balances for Fields Company are shown below as of January 31, 2019; adjusting entries have already been posted. The firm uses a calendar-year accounting period but prepares monthly adjustments.

Supplies (A)
Jan.31 Bal	800

Supplies Expense (E)
Jan.31 Bal	960

Prepaid Insurance (A)
Jan.31 Bal	574

Insurance Expense (E)
Jan.31 Bal	82

Wages Payable (L)
		500	Jan.31 Bal

Wages Expense (E)
Jan.31 Bal	3,200

Truck (A)
Jan.31 Bal	8,700

Accumulated Depreciation-Truck (XA)
		2,610	Jan.31 Bal

(a) If the amount in Supplies Expense represents the January 31 adjustment for the supplies used in January, and $620 worth of supplies were purchased during January, what was the January 1 beginning balance of Supplies? (b) The amount in the Insurance Expense account represents the adjustment made at January 31 for January insurance expense. If the original insurance premium was for one year, what was the amount of the premium? What date did the insurance policy start? (c) If we assume that no beginning balance existed in Wages Payable or Wages Expense on January 1, how much cash was paid as wages during January? (d) If the truck has a useful life of five years, what is the monthly amount of depreciation expense?

How many months has Fields owned the truck? _______ months