NELSON COMPANY Unadjusted Trial Balance January 31, 2017 Debit Credit Cash Merchandise inventory Store supplies Prepaid insurance store equipment Accumulated depreciation-Store equipment Accounts payable Common stock Retained earnings Dividends Sales Sales discounts $ 1,000 12,500 5,800 2,400 42,900 s 15,250 10,000 5, 000 27,000 2,200 111,950 Sales returns and allowances Cost of goods sold 2,000 2,200 38,400 Depreciation expense-store equipment Salaries expense Insurance expense Rent expense 35,000 15,000 9,800 Store supplies expense Advertising expense S169.200 $169.200