Using the following classification scheme for a multistep income statement, match each account with the letter of the category in which it belongs. 

a. Net sales 

b. Cost of goods sold 

c. Selling expenses 

d. General and administrative expenses 

e. Other revenues and expenses 

f. Not on the income statement 

1. Sales Returns and Allowances 

2. Cost of Goods Sold 

3. Dividend Income 

4. Advertising Expense 

5. Office Salaries Expense 

6. Freight Out Expense 

7. Prepaid Insurance 

8. Utilities Expense 

9. Sales Salaries Expense 

10. Rent Expense 

11. Depreciation Expense–Delivery Equipment 

12. Income Taxes Payable 

13. Interest Expense