PEAKY BLINDERS Corporation reports operating expenses in two categories: (1) selling expenses; and (2) general and administrative expense. It owns a 4-storey building where its head office occupies the upper three floors and while the ground floor is used as a store to sell its goods. It also leases commercial spaces in malls to sell its inventory. The adjusted trial balance at December 31, 2020 included the following accounts:

Legal fees P120,000; Advertising expense P150,000; Freight out P80,000; Interest expense P70,000; Loss on sale P30,000; ; Depreciation expense - P400,000; Officers salaries P225,000; Rent expense P220,000; Sales commissions - P140,000.

The Company allocates its common expenses based on floors occupied.

Identify the required below.

1. General and Administrative Expenses

2. Selling Expenses

3. Other Expenses