PLEASE READ CAREFULLY BOTH PARTS A AND B. WILL RATE The following account list belongs to an IT management business PART A) Instructions: Identify each account if it's (Selling/marketing) or Administrative. Example: Expense Account A: Selling/Marketing only. Expense Account B: Administrative only. PART B) Instructions: Identify each account if it's Direct or Indirect Example: Expense Account A: Direct. Expense Account B: Indirect.

Expenses Wages Expense 2 Dividend Distribution 9 Employee Benefit Programs Exp v Payroll Tax Expense S Bad Debt Expense 6 Income Tax Expense > Other Taxes Expense i Municipal Taxes Expense 9 Rent or Lease Expense lo Maintenance & Repairs Expense 1) Utilities Expense R Office Supplies Expense 13 Office Equipment Expense Telephone Expense is Other Office Expense Advertising Expense > Commissions and Fees Expense V Freight Expense 19 Service Charge Expense 20 Purchase Disc-Expense Items - F21 Insurance Expense er Depreciation Expense > Gain/Loss - Sale of Assets Exp 24 Accounting Fees 8 Attorney's Fees 25 Bank Service Charges - 2 R> Business Registration Fees 28- Car Allowance 29 Cellphone Allowance 30 Computer - Hardware 31 Computer - Hosting 92 Computer - Software 99 Dues & Subscriptions 34 Education & Training - SV Meals and Entertainment 36 Medical Expenses >> Parking Professional Fees -CO 3G Backup Subscriptions Yo Antivirus Subscriptions # Miscellaneous Expenses V 4U Internet Services 38 Total Expenses Net Income