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Indicate the major section or subsection of a multiple-step income statement in which each of the following items would usually appear: a. Advertising b. Depletion c. Dividend revenue d. Freight-in e. Loss on disposal of a component of a business, net of tax f. Income taxes g. Purchase discounts h. Sales discounts i. Officers' salaries j. Freight-out k. Interest income Administrative or general expenses Cost of goods sold Cost of goods sold as a subtraction from purchases Cost of goods sold as an addition to purchases Discontinued operations Other revenue Selling expense Subtracted from gross revenues Subtracted from income before income taxes