Wildhorse Co. 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 accounts:

Accounting and legal fees$412000Advertising361000Freight-out224800Interest176600Loss on sale of long-term investments92000Officers' salaries541000Rent for office space539200Sales salaries and commissions404800

One-half of the rented premises is occupied by the sales department.

How much of the expenses listed above should be included in Wildhorse's selling expenses for 2017?

$765800.

$990600.

$1260200.

$1035400.