(CO C) Blue Corp. reports operating expenses in two categories: (1) selling and (2) general and administrative. The adjusted trial balance at December 31, 201X included the following expense accounts. Accounting and legal fees Advertising Freight-out $150,000 $125,000 s65,000 Interest s80,000 Loss on sale of long-term investments S35,000 Officers' salaries 200,000 Rent for office space S160,000 Sales salaries and co mmissions S110,000 One half of the rented premises are occupied by the sales department. How much of the expenses listed above should be included in Perry's general and administrative expenses for 201X