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The following unadjusted trial balance is prepared at fiscal year$-$end for Nelson Company. Nelson Company uses a perpetual inventory system. It categorizes the following accounts as selling expenses: Depreciation Expense$-$Store Equipment, Sales Salaries Expense, Rent Expense$-$Selling Space, Store Supplies Expense, and Advertising Expense. It categorizes the remaining$-$expenses as general and administrative.

$\backslash$table$[[\backslash$table$[[$NELSON COMPANY$],[$Unadjusted Trial Balance$],[$January $31]],$Debit,Credit$],[$Cash$,$$$22,450,],[$Merchandise inventory,$12,000,],[$Store supplies,$5,200,],[$Prepaid insurance,$2,800,],[$Store equipment,$42,900,],[$Accumulated depreciation$-$Store equipment,,$$18,100$