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The following unadjusted trial balance is prepared at fiscal year-end for Nelson Company. NELSON COMPANY Unadjusted Trial Balance January 31, 2019 Credit Debit $ 20,650 13,500 5,700 2,500 42,700 $ 19,450 17,000 16,000 2.100 130,250 Cash Merchandise inventory Store supplies Prepaid insurance Store equipment Accumulated depreciation-store equipment Accounts payable J. Nelson, Capital J. Nelson, withdrawals Sales Sales discounts Sales returns and allowances Cost of goods sold Depreciation expense-store equipment Sales salaries expenses oftice salaries expenses Insurance expense Rent expense-selling agace Rent expense-office space Store supplies expense Advertising expense Totals 1.950 2,100 38,000 0 14,850 14,850 0 7.000 7.000 0 9.800 $182,700 $162,700 Rent expense and solaries 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 $1,750. b. Expired insurance, an administrative expense, for the fiscal year is $1,750. c. Depreciation expense on store equipment, a selling expense, is $1,600 for the fiscal year. d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,700 of inventory is still available at fiscal year-end. NELSON COMPANY Work Sheet For Your Ended January 31, 2010 Balance Sheet and of Retained E Adjustments Dr. Cr. Adjusted Trial Balance Dr. Cr. Income Statement Dr. $ Dr. Account Title Cash Merchandise inventory Store supplies Prepaid insurance Store equipment Accum. depreciation-store equipment Accounts payable J. Nelson, Capital J. Nelson, Withdrawals Sales Sales discounts Sales returns and allowances Cost of goods wold Depreciation expense Store equipment Sales salaries expenses Omco salarios expenses Insurance expense Rent expense Seling space Rent expense office space Store supplies expense Advertising expense Total Nel Income Unadjusted Trial Balance Dr. 20.650 13,500 5,700 2,500 42,700 19,450 17.000 16,000 2.100 130,250 1,950 2,100 38.000 0 14,850 14850 0 7.000 7.000 0 9,800 182,700 S 182,700 $