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 Supplles Expense, and Advertising Expense. It categorizes the remaining expenses as general and administrative.

$\backslash$table$[[\backslash$table$[[$NEISON COMPNNY$],[$Unadjusted Trial Balance$],[$January $31]],,],[$Cash$,$Debit,Credit$],[,$$$1,000,],[$Merchandise inventory,$12,500,],[$Store supplies,$5,800,],[$Prepaid insurance,$2,490,],[$Store equipment,$42,900,],[$Accumulated depreciation$-$Store equipment,,$$15,250$