Salary expense OMR 23,000;Insurance expenses OMR 12,000;Depreciation expense OMR 2,000;Casuality loss from accident OMR 4,000; Loss on sale of machinery OMR 3,000.Which expense/loss will be reported as other expenses in the statement of net income?

a.

Insurance expense OMR 12,000 and Loss on sale of machinery OMR 3000

b.

None of the option is correct

c.

Depreciation expense OMR 12,000 and Casualty loss from accident OMR 4,000

d.

Casualty loss from accident OMR 4,000 and Loss on sale of machinery OMR 3000