At about 1430 eastern time, a Cessna 140 was damaged during a go-around from a simulated forced landing in Suffolk. The pilot was not injured. The pilot said he departed his home base in Franklin and flew to Norfolk for maintenance. After the maintenance was completed, he flew to Suffolk, where he performed three touch and go landings, after which he planned to return to Franklin. En route to Franklin he elected to perform a simulated forced landing to a wheat field. The pilot said he brought the airplane down to just above the top of the wheat field and then added power, but the wheels made contact with the top of the wheat and crashed.