A$)$ A count of supplies revealed $$700$ worth on hand at December $31,2018.$

B$)$ An insurance policy, purchased on January $1,2018,$ covers five years.

C$)$ The equipment depreciates at a rate of $$1,300$ 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 $$2,300.$