Kenzy Co. had the following account balances Sales revenue $ 120,000 Cost of goods sold 60,000 Salaries and wages expense 10,000 Depreciation expense 20,000 Dividend revenue 4,000 Utilities expense 8,000 Rent revenue 25,000 Interest expense 12,000 Sales returns 11,000 Advertising expense 13,000 What would Kenzy report as the total of the Administrative expense in its income ?statement