Partial Account List (assume all. accounts have normal balances) Accounts Payable Accumulated Depreciation Advertising Expense Bad Debt Expense Cash Cost of Goods Sold Depreciation Expense Dividend Revenue Discontinued Operations Loss Gain on sale of PP&E Interest Expense Interest Revenue Inventory Loss on Sale of Land Coffee Expense Salaries Expense 85,000 300,000 2,200,000 20,000 600,000 1,400,000 275,000 40,000 460,000 700,000 75,000 20,000 120,000 350,000 100,000 1,600,000 8,700,000 100,000 300,000 Sales Sales Discount Sales Returns & Allowances Tax Rate => 20% What is the third number of the Total Operating Expenses (add all the accounts that would be part of the accounts that would be an operating expense account)? Third Number =>