29. By default, what are the items on the Item list sorted by? a. Catalog number b. Rate c. Name d. Unit of measure 30. Which item type should you choose for items such as finance charges or delivery and setup fees? a. Service b. Additional Fee c. Non-Inventory Part d. Other Charge 31. Employer payroll contributions are entered into which type of account? a. Asset b. Expense c. Revenue d. Retained Earnings