For most businesses, operating expenses include O a. SalariesSalaries for executives and administrative personnel, rent, insurance, utilities, and advertising expenses O b. Salaries forward secretis and administrative personnel, cost of merchandise to be sold, rent, insurance, utilities, and advertising expenses O c. Salaries for executives of and administrative personnel, raw materials used in manufacturing, rent, insurance, utilities, and advertising expenses O d. Salaries for executives, administrative personnel, and assembly line workers; rent, insurance, utilities, and advertising expenses