The following unadjusted trial balance is prepared at fiscal year-end for Nelson Company. Credit NELSON COMPANY Unadjusted Trial Balance January 31, 2015 Debit 2 Cash $ 1.000 3 Merchandise Inventory 12,500 4 Store supplies 5,800 5 Prepaid insurance 2,400 6 Store equipment 42.900 7 Accumulated depreciation-Store equipment B Accounts payable J. Nelson, Capital 10 J. Nelson, Withdrawals 2,200 11 Sales 12 Sales discounts 2,000 13 Sales returns and allowances 2,200 14 Cost of goods sold 38,400 15 Depreciation expense-Store equipment 16 Salaries expense 35,000 17 Insurance expense 18 Rent expenso 15,000 19 Store supplies expense 20 Advertising expense 9,800 21 Totals $169.200 $ 15,250 10,000 32,000 111,950 $169,200 Using Excel, prepare and complete the entire 10-column work sheet for Nelson Company Prepare adjusting journal entries to reflect each of the following: 3. Store supplies still available at fiscal year-end amount to $1,750 b. Expired insurance, an administrative expense, for the fiscal year is $1,400 C. Depreciation expense on store equipment, a selling expense, is $1,525 for the fiscal year. d. D. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,900 of Inventory is still available at fiscal year-end