Selling Expenses and General and Administrative Expenses 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 fi xtures ________ 3. Offi ce rent expense ________ 4. Offi ce salaries expense ________ 5. Store rent expense ________ 6. Store salaries expense ________ 7. Insurance expense ________ 8. Supplies expense ________ 9. Utilities expense.

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