Cullumber 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 Cullumber's general and administrative expenses for 2025 ? $1243500 $1423200 $1527700 $1333300