Question based on modified problems $3\mathrm{.}5$ from the reference text $[$Flynn $(2009)]$ from page $79$&$80$ of the textbook: Imaging you are the manager of a small distribution company A and you are considering to buy a medium$-$sized distribution company, Distco, to expand your business. Some basic information of Distco: the COGS and SG&A determinations have changed every year in the past. They have three warehouses with two permanent staffs per warehouse $($One to take orders and arrange shipping and one to package up orders$).$ Temporary staff might be needed for busy times. In addition, the head office has a president, a receptionist, two bookkeepers and a two$-$person sales team. Please answer the questions below:

Please classify the following accounts into COGS, SG&A or asset.