Operating expenses are subdivided between selling expenses and general and administrative expenses when a multiple-step income statement is prepared. Identify each of the following items as a selling expense (S) or general and administrative expense (G&A).

______ 1. Advertising expense

______ 2. Depreciation expense-store furniture and fixtures

______ 3. Office rent expense

______ 4. Office salaries expense

______ 5. Store rent expense

______ 6. Store salaries expense

______ 7. Insurance expense

______ 8. Supplies expense

______ 9. Utilities expense