LO 2 Classification of Accounts: Income Statement E2B. Using the classification scheme below for a multistep income statement, match each account with the letter of the category in which it belongs. a. Net sales 1. Sales Discounts b. Cost of sales 2. Cost of Goods Sold c. Selling expenses 3. Dividend Income d. General and administrative expenses 4. Advertising Expense e. Other revenues and expenses 5. Office Salaries Expense f. Not on income statement 6. Freight Out Expense 7. Prepaid Insurance 8. Utilities Expense 9. Sales Salaries Expense 10. Rent Expense 11. Depreciation Expense-Delivery Equipment 12. Interest Expense