The following expenses were incurred by a merchandising business during the year. In which expense section of the income statement should each be reported: (a) selling, (b) administrative, or (c) other?

• 1. Advertising expense
• 2. Depreciation expense on store equipment
• 3. Insurance expense on office equipment
• 4. Interest expense on notes payable
• 5. Rent expense on office building
• 6. Salaries of office personnel
• 7. Salary of sales manager
• 8. Sales supplies used