Modified Matching type. Classify the line accounts on the table as to single-step/nature of expense or multi step/function of expense SCIs.

1. Net sales

2. Net purchase

3. Depreciation and amortization

4. General and administrative expense

5. Salaries expense

6. Rent expense

7. Cost of sales

8. Bad debts expense

9. Selling expense

10. Advertising expense

11. Utilities expense

12. Interest income

13. Interest expense

14. Gain from sale of PPE

15. Decrease in inventory