NELSON COMPANY Unadjusted Trial Balance January 31 Credit Debit $ 27,050 14,500 5,400 2,600 43,000 $ 16,400 18,000 6,000 29,000 2,250 115,450 Cash Merchandise inventory Store supplies Prepaid insurance Store equipment Accumulated depreciation-store equipment Accounts payable Common stock Retained earnings Dividends Sales Sales discounts Sales returns and allowances Cost of goods sold Depreciation expense-Store equipment Sales salaries expense office salaries expense Insurance expense Rent expense-selling space Rent expense-office space Store supplies expense Advertising expense Totals 1,900 2,050 38,000 12,700 12,700 6,500 6,500 0 9,700 $184,850 $184,850 C2 > : 1 2 3 3 4 Store supplies still available at fiscal year-end amount to $2,650. Note: Enter debits before credits. Debit Credit Transaction General Journal a Journal entry worksheet