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NELSON COMPANY Unadjusted Trial Balance January 31 Cash Debit$28,95012,5005,0002,30042,800Credit$18,95013,0005,00034,000 Merchandise inventory Store supplies Prepaid insurance Store equipment \begin{tabular}{rr} Debit & Credit \\ $28,950 & \\ 12,500 & \\ 5,000 & \\ 2,300 & \\ 42,800 & \\ & $18,950 \\ & 13,000 \\ & 5,000 \\ & 34,000 \\ 2,100 & \\ & \\ 1,800 & \\ 2,150 & \\ 38,000 & \\ 0 & \\ 14,550 & \\ 14,550 & \\ 0 & \\ 6,500 & \\ 6,500 & \\ 0 & \\ 9,700 & \\ \hline$187,400 & $187,400 \\ \hline \hline \end{tabular} Accumulated depreciation-Store equipment Accounts payable Common stock 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 $187,400 $187,400 \begin{tabular}{|l|c|c|} \hline Current ratio & 1.72 & -1 \\ \hline Acid-test ratio & -1 \\ \hline Gross margin ratio & & 1 \\ \hline \end{tabular} NELSON COMPANY Income Statement For Year Ended January 31 a. Store supplies still available at fiscal year-end amount to $2,600. b. Expired insurance, an administrative expense, is $1,350 for the fiscal year. c. Depreciation expense on store equipment, a selling expense, is $1,600 for the fiscal year. d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,300 of inventory is still available at fiscal year-end