Indicate the major section or subsection of a multiple$-$step income statement in which each of the following items would usually appear:

Accumulated depreciation on equipment

Direct labor costs

Dividend revenueFreight$-$inLoss on disposal of a component of a business, net of taxPurchase discountsSales returns and allowancesOfficers' salariesFreight$-$outInterest incomePrepaid insurance expenseSales commissions