Question One (20 points)

The following is a partial listing of accounts for Salem, Inc., for the year ended December 31, 2021. Indicate the section of a multiple-step income statement in which each of the following items would usually appear for a manufacturing company.

a.	fire loss, net of tax
b.	depreciation on office equipment
c.	interest income
d.	sales commissions
e.	cost of goods manufactured
f.	dividend income
g.	advertising expense
h.	interest expense
i.	factory workers' salaries