Following information related to Al-Ahmadi at December 31, 2019, the year ended December 31, 2019 (There was no change during the year in the 6,000 shares of common stock outstanding.)

Sales revenue

OMR 550,000

Dividends declared

7,200

Depreciation on plant assets (60% selling, 40% administrative)

35,000

Rent revenue

15,000

Interest expense

8,500

Accumulated Depreciation- Building

22,000

Sales Discounts

15,000

Accumulated Depreciation- Equipment

18,500

Cash

41,000

Cost of Goods Sold

224,000

Sales returns and allowances

50,000

Sales Wages and salaries

47,500

suppliessales

5,700

Income taxes

22,500

administrative Wages and salaries

67,950

Other administrative expenses

23,350

Advertising expense

10,000

Shipping supplies and expense

3,000

Which of the following is an administrative expense?

Select one:

a. OMR 105,300

b. OMR 261,000

c. OMR 87,200

d. None of the answers are correct

e. OMR 52,500

seling, 40% administrative Interest were 8.500 Building Sales Discounts 15.000 fccumula Equipmen | Cash Sales retums and allowances suppliesses 5,700 Income ta administrative Viages and 67.950 Esbenses Advertising expense 10,000 Shipping ergence Which of the following is an administrative expense? Select one a. OMR 105,300 O b. OMR 261.000 COMR 87 200 . None of the answers are correct e. OMR $2.500