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 Salaries 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

Debit Credit
Cash $1,000
Merchandise inventory 12,500
Store supplies 5,800
Prepaid insurance 2,400
Store equipment 42,900
Accumulated depreciation—Store equipment $15,250
Accounts payable 10,000
Common stock 5,000
Retained earnings 27,000
Dividends 2,200
Sales 111,950
Sales discounts 2,000
Sales returns and allowances 2,200
Cost of goods sold 38,400
Depreciation expense—Store equipment 0
Sales salaries expense 17,500
Office salaries expense 17,500
Insurance expense 0
Rent expense—Selling space 7,500
Rent expense—Office space 7,500
Store supplies expense 0
Advertising expense 9,800
Totals $169,200 $169,200

Additional Information:
Store supplies still available at fiscal year-end amount to $1,750. Expired insurance, an administrative expense, is $1,400 for the fiscal year. Depreciation expense on store equipment, a selling expense, is $1,525 for the fiscal year. 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.

Required:
Using the above information, prepare adjusting journal entries.