Indicate whether each of the following terms is associated with a manufacturing (Mfg.), a retailing or merchandising (Mer.), or a service (Ser.) company. There can be more than one correct answer for each term.

a. Prepaid rent

b. Merchandise inventory

c. Cost of goods sold

d. Sales salaries expense

e. Finished goods inventory

f. Depreciation-factory equipment

g. Cost of services rendered

h. Auditing fees expense

i. Direct labor wages