5. Brocks Corporation reports operating expenses in two categories (1) Selling and (2) general and administrative. The adjusted trial balance at December 31, 2020 included the following expenses and loss accounts: Accounting and legal fees-P120,000 Advertising Expenses - 150,000 Freight out- 80,000 Interest expenses- 70,000 Loss on sale of long-term investment - 30,000 Officer's salaries - 225,000 Rent for Office space - 220,000 Sales Salaries and commission - 140,000 One-half of the rented premises is occupied by the sales department. Hence, the total selling expense for 2020 would amounted to