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 $31]],,$Credit$],[$Cash$,$$$18,600,$credit$],[$Merchandise inventory,$14,500,],[$Store supplies,$5,400,],[$Prepaid insurance,$2,600,],[$Store equipment,$42,700,],[$Accumulated depreciation$-$Store equipment,,$$18,100$