The Unadjusted Trial Balance of Sketch Star Makers Inc The Following Information Is Also Available:
A)A Count of as of December

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.
$\begin{array}{lr}\text { Cash } & \$ 5,000 \\\text { Accounts Receivable } & 3,000 \\\text { Supplies } & 1,500 \\\text { Prepaid Insurance } & 7,200 \\\text { Equipment } & 15,000 \\\text { Accumulated Depreciation } & 3,000 \\\text { Notes Payable (long-term) } & 30,000 \\\text { Deferred Revenue } & 7,500 \\\text { Service Revenue } & 45,000 \\\text { Salaries and Wages Expense } & 45,000\end{array}$ The following information is also available:
A)A count of supplies revealed $600 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 $1,500 per year;no depreciation has been recorded for 2018.
D)Three-fifths (or 60%)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 $3,000.