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$,1,000,],[$Merchandise inventory,$12,500,],[$Store supplies,$5,800,],[$Prepaid insurance,$2,400,],[$Store equipment,$42,900,],[$Accumulated depreciation$-$Store equipment,,$$15,250$