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 Jan.31 Prepaid Insurance (A) Insurance Expense (E) Jan.31 Bal Jan.31 Bal 4,592 656 Wages Payable (L) Wages Expense (E) Jan.31 Bal Jan.31 4000 25,600 Accumulated Depreciation-Truck (XA) Jan.31 Bal Truck (A) 23,200 Jan.31 Bal 69,600