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) Jan.31 Bal 12,800 Supplies Expense (E) Jan.31 Bal 15,360 Prepaid Insurance (A) Jan.31 Bal 9,184 Insurance Expense (E) Jan.31 Bal 1,312 Wages Payable (L) Jan.31 Bal 8,000 Wages Expense (E) Jan.31 Bal 51,200 Truck (A) Jan.31 Bal 139,200 Accumulated Depreciation-Truck (XA) Jan.31 Bal 51,040 (a) If the amount in Supplies Expense represents the January 31 adjustment for the supplies used in January, and $9,920 worth of supplies were purchased during January, what was the J