Problem D Identify whether the following items is: (A) Selling Expenses; (B) General and Administrative Expenses; (C) Non-Operating Revenues and Gains or (D) Non-Operating Expenses and Losses. Write the letter beside the number. 10 Office supplies expense 1'? Store Utilities expense 11 Advertising expense 18 Commissions expense 12 Interest Revenue 19 Depreciation Expense- office equip 13 Interest Expense 20 SSS Contributions expense 14 Gains on sale of xed assets 21 Sales salaries expense 15 Losses on sale of xed assets 22 VAT Expense 16 Bad debts expense 23 Income tax expense