NELSON COMPANY

Unadjusted Trial Balance January $31$

$\backslash$table$[[$Cash$,$Debit,Credit$],[$Merchandise inventory,$$21,100,],[$Store supplies,$13,000,],[$Prepaid insurance,$5,400,],[$Store equipment,$2,500,],[$Accumulated depreciation$-$Store equipment,$42,900,],[$Accounts payable,,$16,400],[$J$.$ Nelson, Capital,,$16,000],[$J$.$ Nelson, Withdrawals,$2,000,],[$Sales$,24,00,],[$Sales discounts,$2,100,],[$Sales returns and allowances,$2,050,],[$Cost of goods sold,$38,000,],[$Depreciation expense$-$Store equipment,$050,],[$Sales salaries expense,$14,750,],[$Office salaries expense,$14,750,],[$Insurance expense,$0,],[$Rent expense$-$Selling space,$7,000,],[$Rent expense$-0$ffice space,$7,000,],[$Store supplies expense,$0,],[$Advertising expense,$9,400,],[$Totals$,182,050,$$$182,050$