Sunland Company reports operating expenses in two categories: (1) selling and (2) general and administrative. The adjusted trial balance at December 31, 2017 included the following expense and loss accounts: Accounting and legal fees $200000 Advertising 286000 Freight-out 119000 Interest 105900 Loss on sale of long-term investment 45000 Officers' salaries 333000 Rent for office space 334000 Sales salaries and commissions 348000 One-half of the rented premises is occupied by the sales department. Sunland's total selling expenses for 2017 are