Nelson Company Trial Balance January 31, 2016 Account Title Debit Credit 1,000 12,500 5,800 2,400 42,900 Cash Merchandise inventory Store supplies Prepaid insurance Store equipment Accumulated depreciation - Store equip Accounts payable Common stock Dividends Retained earnings Sales Sales discounts Sales returns and allowances Cost of goods sold Salaries expense Rent expense Advertising expense 15,250 10,000 5,000 2,200 27,000 111,950 2,000 2,200 38,400 35,000 15,000 9,800 169,200$ Total 169,200