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 $ 22,950 Merchandise inventory 12,500 Store supplies 5,500 Prepaid insurance 2,100 Store equipment 42,900 Accumulated depreciationStore equipment $ 18,300 Accounts payable 14,000 Common stock 3,000 Retained earnings 33,000 Dividends 2,100 Sales 114,600 Sales discoun