Sunland Company reports operating expenses in two categories: (1) selling and (2) general and administrative. The adjusted trial balance at December 31, 2017 included the following expense and loss accounts: $200000 Accounting and legal fees Advertising 286000 Freight-out 119000 Interest 105900 45000 333000 Loss on sale of long-term investment Officers'salaries Rent for office space Sales salaries and commissions 334000 348000 One-half of the rented premises isoccupied by the sales department, Sunland's total selling expenses for 2017 are