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

	Advertising expense
	Depreciation expense on store equipment
	Insurance expense on office equipment
	Interest expense on notes payable
	Rent expense on office building
	Salaries of office personnel
	Salary of sales manager
	Sales supplies used Piedmont Company purchased merchandise on account from a supplier for $44000, terms 1/10, n/30. Piedmont Company returned $11000 of the merchandise and received full credit.If Piedmont Company pays the invoice within the discount period, what is the amount of cash required for the payment?

A.	Administrative
B.	Selling
C.	Other