In Ignacio Company's unadjusted trial balance, prepaid insurance has a debit balance of $4,400, accumulated depreciation, equipment has a credit balance of $1,000, and unearned income a credit balance of $3,000. The following adjustments were made at the end of April:

. Expired insurance recoded for $400,

. Recorded depreciation expense, equipment for $500 and

. Recorded earned income of $300 previously received in advance

What balances will show in the adjusted trial balance for Prepaid Insurance, Accumulated Depreciation, Equipment, and Unearned Income accounts?