Valley Company's adjusted trial balance on August $31,$ its fiscal year$-$end, follows. It categorizes the following accounts as selling expenses: sales salaries expense, rent expense$-$selling space, store supplies expense, advertising expense. It categorizes the remaining expenses as general and administrative.

$\backslash$table$[[,$Debit,Credit$],[$Merchandise inventory $($ending$),$$$41,100,],[$Other $($noninventory$)$ assets,$42,880,],[$Total liabilities,,$$25,100$