What would be considered selling expenses and what would be the administrative expenses?

The following selected accounts and their current balances appear in the ledger of Prescott Inc. for the fiscal year ended September 30, 20Y8: Cash $208,750 Retained Earnings $ 634,500 Accounts Receivable 375,000 Dividends 312,500 Inventory 950,000 Sales 8,917,500 Estimated Returns Inventory 87,500 Cost of Goods Sold 5,437,500 Ofce Supplies 37,500 Sales Salaries Expense 972,000 Prepaid Insurance 30,000 Advertising Expense 114,750 Ofce Equipment 288,000 Depreciation Expense Store Equipment 20,750 Accumulated Depreciation Office Equipment 123,750 Miscellaneous Selling Expense 5,000 Store Equipment 1,278,750 Ofce Salaries Expense 193,500 Accumulated Depreciation Store Equipment 466,750 Rent Expense 99,750 Accounts Payable 121,500 Insurance Expense 57,375 Customer Refunds Payable 87,500 Depreciation Expense Ofce Equipment 40,500 Salaries Payable 24,000 Ofce Supplies Expense 4,124 Note Payable (nal payment due in ve years) 135,000 Miscellaneous Administrative 4,750 Common Stock 37,500 Interest Expense 30,000