Carla Vista Corp. reports operating expenses in two categories: (1) selling and (2) general and administrative. The adjusted trial balance at December 31, 2025, included the following expense accounts: One-half of the rented premises is occupied by the sales department. What amount of the expenses listed above should be included in Carla Vista's general and administrative expenses for 2025 ? $1318300$1408600$1227500$1493100