dentify all the expenses that would fall under one of the three below categories:

Departmental Expenses $($D$)$

Undistributed Operating Expenses $($U$)$

Neither $($N$)$

$-$Fire insurance

$-$Rooms department $$ salary and wages

$-$Food department $$ salary and wages

$-$Beverage department $$ salary and wages

$-$Management fees

$-$Supplies $$ food department

$-$Cost of food sold

$-$Cost of beverage sales

$-$Room sales

$-$Dividend income

$-$Food sales

$-$Beverage sales

$-$A&G wages

$-$Supplies $$ beverage department

$-$Advertising

$-$Maintenance $$ contract

$-$IT systems

$-$Heat

$-$Franchise fees

$-$Power and light

$-$Amortization

$-$Supplies and other $$ rooms department

$-$Property taxes

$-$A&G $$ other expenses

$-$Replacement reserve