Please help

NELSON COMPANY Unadjusted Trial Balance January 31, 2017 Debit Credit $ 6,200 13,500 5,300 2,600 42,600 Cash Merchandise inventory Store supplies Prepald insurance Store equipment Accumulated depreciation-Store equipment Accounts payable 0. Nelson, Capital . Nelson, Withdrawals Sales Sales discounts Sales returns and allowances Cost of goods sold Depreciation expense-Store equipment alaries expense Insurance expense Rent expense Store supplies expense Advertising expense Totals $ 20,006e 13,000 18,000 2,150 116,500 1,850 2,000 38,000 26,600 17,000 9,700 $167,500 167,500 Rent expense and salaries expense are equally divided between selling activities and general and administrative activities. Nelson Company uses a perpetual inventory system Additional Information a. Store supplies still available at fiscal year-end amount to $2,950 b. Expired insurance, an administrative expense, for the fiscal year is $1,350 c. Depreciation expense on store equipment, a selling expense, is $1,650 for the fiscal year d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,800 of inventory is still available at fiscal year-end