Accounts Advertising expense $ 10,500 Rent expense-office $ 28,000 Cost of goods sold 140,000 Rent expense-salesperson's car 17,500 Depreciation expense-computer 4,500 Sales revenue 350,000 Dividend revenue 3,200 Supplies expense-office 1,300 Income tax expense 28,140 Utilities expense 7,000 Interest expense 1,900 Wages expense-office 45,500 Assume that Corbin Enterprises classifies all operating expenses into two categories: (1) selling and (2) general and administrative.