Cash $$146,125$ Retained Earnings $ $444,150$

Accounts Receivable $262,500$ Dividends $218,750$

Inventory $665,000$ Sales $6,242,250$

Estimated Returns Inventory $61,250$ Cost of Goods Sold $3,806,250$

Office Supplies $26,250$ Sales Salaries Expense $680,400$

Prepaid Insurance $21,000$ Advertising Expense $80,325$

Office Equipment $201,600$ Depreciation Expense$$ Store Equipment $14,525$

Accumulated Depreciation$$ Office Equipment $86,625$ Miscellaneous Selling Expense $3,500$

Store Equipment $895,125$ Office Salaries Expense $135,450$

Accumulated Depreciation$$ Store Equipment $326,725$ Rent Expense $69,825$

Accounts Payable $85,050$ Insurance Expense $40,163$

Customer Refunds Payable $61,250$ Depreciation Expense$$ Office Equipment $28,350$

Salaries Payable $16,800$ Office Supplies Expense $2,887$

Note Payable $($final payment due in five years$)94,500$ Miscellaneous Administrative $3,325$

Common Stock $26,250$ Interest Expense $21,000$

Instructions: Which of the list is administrative expenses?