The accountant for Flagger Company prepared the following list of account balances from the company's records for the year ended June 30:

Fees Earned

$165,000

Cash

$30,000

Accounts Receivable

14,000

Selling Expenses

44,000

Equipment

42,000

Share Capital

36,000

Accounts Payable

12,000

Interest Income

3,000

Salaries & Wages Expense

40,000

Rent Expense

51,000

Income Taxes Payable

5,000

Prepaid Rent

2,000

Notes Payable

20,000

Income Taxes Expense

18,000

Which items below will be included in the company's expenses:

Select one:

a.

Cash, Accounts Payable, Notes Payable, Income Taxes Payable.

b.

Rent expense, Salaries & wages expense, Selling expenses, Income taxes expense.

c.

Fees earned, interest income.

d.

Notes payable,Income taxes payable.