The accounting records of Cable, Inc. include the following unadjusted balances at September 30: Accounts receivable, $1,300; Supplies, $1,600; Prepaid insurance, $1,500; Accumulated depreciation, equipment, $2,400; Salaries payable, $0; Unearned service revenue, $1,400; Service revenue, $3,900; Depreciation expense, equipment, $575; Salaries expense, $1,300; Insurance expense, $300; and Supplies expense, $0.