Classify the following items as Cost of Goods Sold (CGS), Selling Expense (SE), General and Administrative (GA). Write CGS, SE and GA.

a. Advertising

b. Depletion

c. Dividend revenue

d. Freight-in

e. Loss on disposal of a component of the business, net of tax

f. Income taxes on income

g. Major casualty loss, net of tax

h. Purchase discounts

i. Sales discounts

j. Officers' salaries

k. Freight-out

l. Sinking fund income