Sterling Forest Landscaping designs and installs landscaping. The landscape designers and office staff use office supplies, while field supplies (rock, bark, etc.) are used in the actual landscaping. Purchases on account completed by Sterling Forest Landscaping during October are as follows:
Oct. 2. Purchased office supplies on account from Meade Co., $400.
Oct. 5. Purchased office equipment on account from Peach Computers Co., $3,980.
Oct. 9. Purchased office supplies on account from Executive Office Supply Co., $320.
Oct. 13. Purchased field supplies on account from Yamura Co., $1,420.
Oct. 14. Purchased field supplies on account from Omni Co., $2,940.
Oct. 17. Purchased field supplies on account from Yamura Co., $1,890.
Oct. 24. Purchased field supplies on account from Omni Co., $3,880.
Oct. 29. Purchased office supplies on account from Executive Office Supply Co., $310.
Oct. 31. Purchased field supplies on account from Omni Co., $1,800.
Note: Posting references have been provided.

Required:

1. Insert the following balances in the general ledger as of October 1:

14 Field Supplies $5,920
15 Office Supplies 750
18 Office Equipment 12,300
21 Accounts Payable 1,170