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 $ 17,900 Credit Merchandise inventory 14,000 Store supplies 5,200 Prepaid insurance 2,700 Store equipment 42,800 Accumulated depreciation-Store equipment $ 16,550 Accounts payable 14,000 Common stock 5,000 Retained earnings 29,000 Dividends 2,200 Sales 115,100. Sales discounts 2,000 Sales returns and allowances 2,250 Cost of goods sold 38,000 Depreciation expense-Store equipment 0 Sales salaries expense 14,600 Office salaries expense 14,600 Insurance expense. 0 Rent expense-Selling space 7,000 Rent expense-Office space Store supplies expense Advertising expense Totals 7,000 0 9,400 $ 179,650 $ 179,650 Additional Information: a. Store supplies still available at fiscal year-end amount to $2,800. b. Expired insurance, an administrative expense, is $1,400 for the fiscal year. 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 $10,100 of inventory is still ausilahla at fiecal wear and