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 Salarles 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 Credit Debit $ 26,900 14,888 5,500 2,200 42,700 $ 19,550 16,eee 5,800 32, eee 2,850 115,180 Cash Merchandise inventory Store supplies Prepaid insurance Store equipment Accumulated depreciation-store equipment Accounts payable Common stoc Retained earnings Dividends Sales Sales discounts Sales returns and allowances cost of goods sold Depreciation expense-store equipment Sales salaries expense Office salaries expense Insurance expense Rent expense-selling space Rent expense-Office space Store supplies expense Advertising expense Totals 1,950 2,150 38,888 e 14,350 14,350 e 7,800 7,888 e 9,500 $187,650 $187,650 Store supplies still available at fiscal year-end amount to $2,900. Note: Enter debits before credits. Transaction General Journal Debit Credit a.