Please classify each account for Specialty Cupcakes Bakery into the proper category.

**Note: "Other Income Statement Item" implies that this item would not be included in one of the other categories (i.e., it would definitively be presented separately).

1.Sales of baked goods

2. Expenses related to ingredients

3. Loss due to destruction of warehouse in fire

4. Interest expense related to long-term debt

5. Expenses related to insurance on kitchen appliances

6. Expense related to marketing brochures and advertising billboards for products

7. Income tax expense

8. Expenses related to paying store employees

A. Other Income Statement Item

B. Selling, General & Administrative Expense

C. Cost of Goods Sold

D. Revenue