28. Below are some of the account balances of xx Company.

Advertising expense	P170,000
Depreciation expense Office furniture	52,000
Depreciation expense Store equipment	32,000
Freight in	13,300
Freight out	5,800
Insurance expense	70,000
Professional fees	21,000
Repairs and maintenance expense	41,000
Store supplies expense	19,700

How much is the total marketing and selling expense?