1. Indicate whether each of the following is a start-up cost (S), an ongoing operating cost (O), or both (B). Remember that start-up costs include the initial period of operations as well.

	Type of expense
a. $1,000 for first month's rent
b. $25,000 for store fixtures
c. $1,000 for third months rent
d. Weekly cleaning fee of $250
e. Purchase of $50,000 inventory
f. Payroll expense
g. $50,000 for T.V. advertising