NELSON COMPANY Unadjusted Trial Balance January 31 Cash Debit Credit Merchandise inventory $23,950 Store supplies 13,500 Prepaid insurance 5,800 Store equipment 2,600 Accumulated depreciation-store equipment 42,600 Accounts payable $19,150 Common stock 14,000 Retained earnings 6,000 Dividends 33,000 Sales 2,050 Sales discounts 115,950 Sales returns and allowances 2,050 Cost of goods sold 2,150 Depreciation expense-Store equipment 38,000 Sales salaries expense 0 office salaries expense 14,700 Insurance expense 14,700 Rent expense-Selling space 0 {:[" Rent expense-Selling space "],[" Rent expense-office space "]:} 8,000 {:[" Store supplies expense "],[" Sto "]:} 8,000 Advertising expense theta Totals {:[10","000],[$188","100]:} $ 188,100 Additional Information