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. NELSON COMPANY Unadjusted Trial Balance January 31 Cash Debit $16,950 Credit Merchandise inventory 13,500 Store supplies 5,900 Prepaid insurance 2,800 Store equipment 42,900 Accumulated depreciation-Store equipment $19,150 Accounts payable 17,000 3. Nelson, Capital 31,000 3. Nelson, Withdrawals 2,150 Sales 116,300 Sales discounts 1,950 Sales returns and allowances 2,100 Cost of goods sold 38,000 Depreciation expense-Store equipment E Sales salaries expense 15,750 Office salaries expense 15,750 Insurance expense Rent expense-Selling space 5,000 Rent expense-Office space 8,000 Store supplies expense 0 Advertising expense Totals 9,700 $183,450 $183,450 Journal entry worksheet < 1 2 3 4 Store supplies still available at fiscal year-end amount to $2,400. Note: Enter debits before credits. Transaction a. General Journal Debit Credit Record entry Clear entry View general journal