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) Jan.31 Bal Jan 31 960 Bal 800 Prepaid Insurance (A) Insurance Expense (E) Jan.31 Bal Jan.31 82 Bal 574 Wages Payable (L) Wages Expense (E) Jan.31 Bal Jan 31 3,200 Bal 500 Accumulated Depreciation-Truck (XA) Jan.31 Bal Truck (A) 2,610 Jan.31 Bal 8,700