Here is the data, Please answer 4 parts:

The unadjusted trial balance for a company as of Dec. 31, 2020 appears below. Cash Accounts receivable Inventory Prepaid insurance Equipment Accumulated depreciation Accounts payable Unearned revenue Common stock Retained earnings Dividends Revenue Salary expense Supplies expense Utility expense Rent expense Advertising expense Cost of goods sold Debit Credit $10,000 12,000 15,000 4,800 9,000 $3,600 1,000 9,400 22,000 7,500 1,000 28,600 8,200 1,500 800 3,600 1,200 5,000 $72,100 $72,100 Additional data: (A) Accrued salaries on December 31, 2013 amount to $600. (B) of the amount in unearned revenue, $5,500 had still not been earned at year-end. (C) The equipment was purchased on January 1, 2018. It is being depreciated over a 5 year life using the straight line method of depreciation with no salvage value. (D) The prepaid insurance account reflects the annual premium which was paid on October 1, 2020. The adjustment to record item (A) above would include a: Select one: O a. decrease to salaries payable for $600 O b. increase to salary expense for $600 c. decrease to salary expense for $600 d. decrease to cash for $600 The adjustment to record item (B) above would include a decrease to: Select one: a. revenue for $5,500 O b. revenue for $3,900 O C. unearned revenue for $5,500 O d. unearned revenue for $3,900 O e. cash for $3,900 Calculate the amount of depreciation expense to be recorded at December 31, 2020 (see Item C): Select one: a. $5,400 O b. $1,800 O C. $900 O d. $3,600 The balance in the Prepaid Insurance account, after adjustment, on December 31, 2020 should be (see Item D): Select one: O a. $0 O b. $1,200 O C. $3,600 O d. $4,800