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 ExpenseStore Equipment, Sales Salaries Expense, Rent ExpenseSelling Space, Store Supplies Expense, and Advertising Expense. It categorizes the remaining expenses as general and administrative. NELSON COMPANY Unadjusted Trial Balance January 31 Debit Credit Cash $ 20,550 Merchandise inventory 12,000 Store supplies 5,400 Prepaid insurance 2,100 Store equipment 42,700 Accumulated depreciationStore equipment $ 18,500 Accounts payable 15,000 Common stock 4,000 Retained earnings 25,000 Dividends 2,000 Sales 115,850 Sales discoun