How much is the Selling Expense for Blue Sky Company?

Sales P 7,800,000.00 Sales returns and allowances 180,000.00 PAG-IBIG Contribution-shop 5,000.00 Salesmen's Commission 100,000.00 Depreciation Expense-Delivery Vehicle 40,000.00 Officer and staff salaries 500,000.00 Depreciation Expense-office furniture 50,000.00 Office SSS Contribution 18,000.00 Office PAG-IBIG Contribution 12,000.00 Advertising Expense 20,000.00 Interest Income 100,000.00 Doubtful Accounts-Office 50,000.00 Sales Salaries 300,000.00 SSS Contribution-shop 15,000.00 Office Supplies Expense 10,000.00 Store Supplies Expense 15,000.00 Interest Expense 20,000.00 Sales discounts 120,000.00 Merchandise inventory, Jan. 1 800,000.00 Merchandise Inventory, Dec. 31 1,200,000.00 Purchases 4,500,000.00 Freight-in 150,000.00 Purchase returns and allowances 110,000.00 Purchase discounts 140,000.00 Rent Income 250,000.00 Dividend Income 150,000.00