Classify the following items into cost of sales, distribution costs, administrative expenses, other operating income or items to be disclosed after trading profit:

(a) Personnel department costs

(b) Computer department costs

(c) Cost accounting department costs

(d) Financial accounting department costs

(e) Bad debts

(f) Provisions for warranty claims

(g) Interest on funds borrowed to finance an increase in working capital

(h) Interest on funds borrowed to finance an increase in property, plant and equipment.