can you solve step by step please ?

The unadjusted trial balance for a company as of Dec 31, 2020 appears below Cash Accounts receivable Inventory Prepaid insurance Equipment Accumulated depreciation Accounts payabile 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 15 000 400 9.000 1600 1.000 9.400 22,000 7.500 1.000 28. 600 8.200 1.500 800 3.600 1,200 5,000 572,100 572.100 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 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. () 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 balance in the Prepaid Insurance account, after adjustment, on December 31, 2020 should be (see Item D): Select one: a. b. $1,200 0 C. $3,600 O d. $4,800