. Identify 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