The following categories appear on the income statement of Joshua Jeans Company:

(a) Net sales.

(b) Cost of sales.

(c) Operating expenses.

(d) Other revenue/expense.

(e) Income tax expense.

Classify the following items according to income statement category:

(1) Depreciation expense.

(2) Interest revenue.

(3) Sales revenue.

(4) Advertising expense.

(5) Interest expense.

(6) Sales returns and allowances.

(7) Federal income taxes.

(8) Repairs and maintenance.

(9) Selling and administrative expenses.

(10) Cost of products sold.

(11) Dividend income.

(12) Short-term lease payments.