Using the classification scheme below for a multistep income statement, match each account with the letter of the category in which it belongs.

1. Other revenues and expenses
2. Cost of sales
3. General and administrative expenses
4. Selling expenses
5. Net sales
6. Not on income statement

1. Sales Discounts
2. Cost of Goods Sold
3. Dividend Income
4. Advertising Expense
5. Office Salaries Expense
6. Freight Out Expense
7. Prepaid Insurance
8. Utilities Expense
9. Sales Salaries Expense
10. Rent Expense
11. Depreciation ExpenseDelivery Equipment
12. Interest Expense