Analyzing Accounts Using Adjusted Data Selected T-account balances for Fields Company are shown below as of January 31; 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)
		8,000	Jan. 31 Bal

Wages Expense (E)
Jan.31 Bal	51,200

Truck (A)
Jan.31 Bal	139,200

Accumulated Depreciation-Truck (XA)
		51,040	Jan. 31 Bal

(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 January 1 beginning balance of Supplies? $Answer