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.

Additional Information:

a$.$ Store supplies still available at fiscal year$-$end amount to $$2,050.$

b$.$ Expired insurance, an administrative expense, is $$1,800$ for the fiscal year.

c$.$ Depreciation expense on store equipment, a selling expense, is $$1,525$ for the fiscal year.