Presented below is information related to Muscat Company at December 31, 2019, the year ended December 31, 2019 (There was no change during the year in the 12,000 shares of common stock outstanding.) Sales revenue OMR 1,100,000 Dividends declared 14,400 Depreciation on plant assets (60% selling, 40% administrative) 70,000 Rent revenue 30,000 Interest expense 17,000 Accumulated Depreciation- Building 44,000 Sales Discounts 30,000 Accumulated Depreciation- Equipment 37,000 Cash 82,000 Cost of Goods Sold 448,000 Sales returns and allowances 100,000 Sales Wages and salaries 95,000 suppliessales 11,400 Income taxes 45,000 administrative Wages and salaries 135,900 Other administrative expenses 46,700 Advertising expense 20,000 Shipping supplies and expense 6,000 Instructions Which of the following is a selling expense?

Select one: a. None of the answers are correct b. OMR 105,000 c. OMR 210,600 d. OMR 174,400 e. OMR 522,000