Classify the following items into cost of sales, distribution costs, administrative expenses, other operating income or item to be disclosed after trading profit:

(a) Personnel depar tment costs

(b) Computer depar tment costs

(c) Cost accounting depar tment costs

(d) Financial accounting depar tment costs

(e) Bad debts (f ) Provisions for warranty claims (g) Interest on funds borrowed to finance an increase in working capital (h) Interest on funds borrowed to finance an increase in proper ty plant and equipment.