The following is the alphabetical list of asstes, liabilities, revenues and expenses of the Keykin Inc. Perpare an Income statement for the year ended September $30,2020$

Accounts payable $$2,800$ Notes Payables $$4,000$

Accounts recievable $ $5,400$ Rent Expenses $$10,000$

Advertising Expense $ $3,600$ Salary Expenses $$12,100$

Cash $$9,100$ Salary Payable $$900$

Cost of good sold $$31,700$ Sales Revenue $$75,000$

Inventory $$7,900$ Supplies $$1,800$

Interest Expenses $$800$ Utility Expenses $$700$

why supplies is not included on expenses in you answer?