Please classify the income statement line items(eg. royalty expense) in the first picture into the account name in the final picture(eg. Cost of good sold; operating expense). three pictures in the middle part is the note of first picture.

you don't need to calculate the numbers. All I need is the classification. For example, you just tell me the royalties expense is accounted for 'Operating expense' or 'Other expense'.

CONSOLIDATED STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 01 JULY 2018 NOTE 359 Continuing operations Revenue Other revenue Other gains and losses Food, equipment and packaging expenses Employee benefits expense Plant and equipment costs Depreciation and amortisation expense Occupancy expenses Finance costs Marketing expenses Royalties expense Store related expenses Communication expenses Acquisition, integration and conversion related costs Other expenses Profit before tax Income tax expense Profit for the period from continuing operations 121 Profit is attributable to: Owners of the parent Non-controlling interests Total profit for the period Earnings per share from continuing operations Basic (cents per share) Diluted (cents per share) 2 Revenue Revenue from sale of goods Revenue from rendering of services Total revenue Other Revenue Interest revenue - bank deposits Interest revenue - other loans and receivables Store asset rental revenue Royalties, franchise service & supplier fees Other revenue Total other revenue 3 OTHER GAINS AND LOSSES Net gain on disposal of property, plant & equipment, goodwill and other non-current assets Other Total other gains and losses Remuneration, bonuses and on costs Defined contribution plans Defined benefit plans Share based payments expense Employee benefits expenses Depreciation of property, plant and equipment Amortisation of intangible assets Amortisation of loan establishment costs Depreciation and amortisation expense Lease payments Net rental payments Occupancy expenses (i) Net rental expenditure includes $26.Om (2017: $21.7m) rental receipts arising under sublease arrangements Interest on commercial bill and loans Amortisation of borrowing costs Finance costs 6 TAX(CONTINUED) INCOME TAX RECOGNISED IN THE PROFIT OR LOSS Tax expense comprises: Current tax expense in respect of the current year Adjustments recognised in the current year in relation to the current tax of prior years Other Deferred tax expense/income) relating to the origination and reversal of temporary differences Deferred tax expense/income) relating to the origination in relation to change in tax rate in other jurisdiction Other Total tax expense relating to continuing operations BALAALPPIRUPA-RII EEEEEEEEEE ========================= INCOME STATEMENT 200 Net Sales Less: Cost of Goods Sold Gross Profit Other Operating Revenue Less: Operating Expenses Operating Income Less: Interest Expense (no capitalized interest) Other Income (Expenses) Unusual or Infreq. Item; Gain (Loss) Equity in Earnings of Assoc.; Profit (Loss) Income before Taxes Less:Taxes Related to Operations N.I. before Noncontr. Inc Noncontrolling income (loss) N.I. before Nonrecurring Items Oper. of Discontinued Segment; Income (Loss) Disposal of Discont. Segment; Gain (Loss) Extraordinary Item; Gain (Loss) Cum. Effect of Acct Change; Gain (Loss) Net Income (Loss) ================================