Identify each of the following items relating to sections of an income statement as Revenue from Sales (S), Cost of Goods Sold (CGS), Selling Expenses (SE), General Expenses (GE), Other Income (OI), or Other Expenses (OE).
a. Utilities Expense
b. Advertising Expense
c. Purchases Discounts
d. Sales Returns and Allowances
e. Interest Income
f. Freight In
g. Depreciation Expense, Equipment
h. Interest Expense
i. Rent Expense
j. Sales