15 (5 points) The following information has been provided by Miller Company: - Advertising expense $19,800 . Interest expense $7,400 . Rent expense for store $24,000 - Loss on sale of operational property and equipment $11,400 Cost of goods sold $42,600 . Depreciation expense $14,200 Prepaid insurance $2,000 . Prepaid insurance $2,000 What is the amount included in the Other Items section of Miller's income statement? $38,600 $9,400 $18,800 $7,400 $27,600