Equipment, Sales Salaries Expense, Rent Expense$-$Selling Space, Store Supplies Expense, and Advertising Expense. It categorizes the remaining expenses as general and administrative.

$\backslash$table$[[\backslash$table$[[$NELSON COMPANY$],[$Unadjusted Trial Balance$],[$January $31]],$Debit,Credit$],[$Cash$,$$$1,000,],[$Merchandise inventory,$12,500,],[$Store supplies,$5,800,],[$Prepaid insurance,$2,400,],[$Store equipment,$42,900,],[$Accumulated depreciation$-$Store equipment,,$$15,250$