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

a. Revenues from sales

b. Cost of goods sold

d. General and administrative expenses

c. Selling expenses

e. Other revenues and expenses

1. Purchases 2. Sales Discounts 3. Inventory (beginning) 4. Dividend Income 5. Advertising Expense 6. Office Salaries Expense 7. Freight Out Expense 8. Prepaid Insurance 9. Electricity Expense 10. Sales Salaries Expense 11. Rent Expense 12. Purchases Returns and Allowances 13. Freight In 14. Depreciation Expense, Delivery Equipment 15. Taxes Payable 16. Interest Expense