The trading results of a Merchandise trader is as follows: Net Sales OMR 150,000, Cost of Goods sold OMR 35,000, Interest expenses OMR 16,000, Salesman salary OMR 12,000, Office supplies expenses OMR 16,200, Marketing expense OMR 11,500, Insurance expenses OMR 3,300. What will be the total operating expenses assuming that the business follows Multi-Step Income Statement? O a OMR 56,000 O b. OMR 59,000 OC OMR 43,000 O d. OMR 27,000 Which of the following will be called as an liability of a Merchandise business? O a Loan from bank Muscat O b. Sale of Merchandise inventory Oc Cost of goods sold O d. Trade discount