GFH Decorators, a partnership, had the income and expenses shown in the spreadsheet below for the current tax year. Identify whether each item is an "Ordinary Business Income" item $($reported on Page $1,$ Form $1065),$ a "Separately Stated Item" $($reported on Schedule K$,$ Form $1065),$ or both.

Enter the value of ordinary income items in column C and the value of separately stated items in column D$.$

Note that not all the cells in either column C or D will have values. If a response is zero, leave the cell blank.

Use a minus sign to enter negative values.