Insurance expense	18,200	Administrative Salaries expense	16,300
Sales revenue	160,000	Income taxes	30,000
Sales returns and allowances	6,000	Advertising expense	10,200
Sales salaries expense	15,600	Cost of goods sold	29,000

If this information was used to prepare an income statement, Total Administrative Expenses should be:

Select one:

a. 14,100

b. 23,500

c. 25,800

d. 16,300

e. 34,500