The following expenses were incurred by a merchandising business during the year. In which expense section of the income statement should each be reported:

(a) Selling,

(b) Administrative, or

(c) Other?

List of Expense:

1. Advertising expense

2. Depreciation expense on store equipment

3. Insurance expense on office equipment

4. Interest expense on notes payable

5. Rent expense on office building

6. Salaries of office personnel

7. Salary of sales manager

8. Sales supplies used