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) Supplies Expense (E) Jan.31 Bal Bal 7,680 Prepaid Insurance (A) Insurance Expense (E) Jan.31 al 4592 Jan.31 Bal 656 Wages Payable (L) Wages Expense (E) Jan.31 25,600 Bal 4000 Bal Accumulated Depreciation- Truck (XA) Truck (A) Jan.31 Bal