The following unadjusted trial balance is prepared at fiscal year-end for Nelson Company. Rent expense and salaries expense are equally divided between selling activities and general and administrative activities. Neison Company uses a perpetual inventory system. Additional Information: a. Store supplies still available ot fiscal year-end amount to $1,500 b. Expired insurance, an administrative expense, for the fiscal year is $1,600 c. Depreciation expense on store equipment, a selling expense, is $1,500 for the fiscal year. d. To estimate shrinkage, a physical count of ending merchandise inventory is taken, it shows $10,500 of inventory is still available of fiscal year-end