Can you help me determine which of these elements together constitutes selling, general and administrative or operating expenses? I can't seem to find a clear answer.

Interest expense Paid-in capital Accumulated depreciation Notes payable (long-term) Rent expense Merchandise inventory Accounts receivable Depreciation expense Land Retained earnings ! Cash Cost of goods sold Equipment Income tax expense Accounts payable Net sales $ 5,600 18,800 5,200 57,000 12,300 128,000 44,500 2,600 41,000 156,500 27,000 242,000 32,000 63,000 35,000 420,000