The unadjusted trial balance of Sketch Star Makers Inc., prepared as of December 31, 2018, includes the following account balances. All of the accounts listed have normal balances. Cash $ 13,000 Accounts Receivable 2,600 Supplies 2,200 Prepaid Insurance 6,000 Equipment 16,000 Accumulated Depreciation 2,600 Notes Payable (long-term) 26,000 Deferred Revenue 8,000 Service Revenue 36,000 Salaries and Wages Expense 33,000 The following information is also available: A) A count of supplies revealed $1,000 worth on hand at December 31, 2018. B) An insurance policy, purchased on January 1, 2018, covers four years. C) The equipment depreciates at a rate of $1,600 per year; no depreciation has been recorded for 2018. D) One half (or 50%) of the amount recorded as Deferred Revenue remains deferred as of December 31, 2018. E) The accrued amount of salaries and wages at December 31, 2018 is $2,600.