If a business decided to classify its expenses under the headings 'Selling and Distribution', 'General and Administrative' and 'Financial' into which groupings would 1. depreciation of sales staff's motor vehicles and 2. bad debts written off, fall?

A 1. selling and distribution2. general and administrative.

B 1. selling and distribution 2. financial.

C 1. general and administrative 2. financial.

D 1. financial2. selling and distribution.