n headings of the statement of profit or loss and other comprehensive income The main sectio include revenue, cost of goods sold, other income, operating expenses and Required: Classify the following descriptions under the appropriate headings in the statement of proft or loss and other comprehensive income. 2 other expenses. Presentation of Financial Statements 01 a) Office salary expenses (b) Sales of services provided d Insurance expenses (d) Sales of inventories (0) Income from interest on savings accounts (i) Income from dividends on investments j) Advertising expenses (k) Losses on sale of building ) Interest expenses on outstanding loans (m) Cost of sold inventories (n) Gains on sale of short-term investments (o) Losses on disposal of equipment ate e) Sales representative's commission expenses (f) Depreciation expenses (g) Office supplies expenses (h) Losses on sale of equipment