chegg 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, and advertising expense. it categorizes the remaining expenses as general and administrative. debitcreditmerchandise inventory (ending) $33,000 other (noninventory) assets 132,000 total liabilities $38,115 common stock 44,422 retained earnings 66,207 dividends 8,000 sales 225,720 sales discounts 3,454 sales returns and allowances 14,898 cost of goods sold 87,857 sales salaries expense 30,924 rent expense—selling space 10,609 store supplies expense 2,709 advertising expense 19,186 office salaries expense 28,215 rent expense—office space 2,709 office supplies expense 903 totals $374,464 $374,464