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

a. Net sales

b. Cost of sales

c. Selling expenses

d. General and administrative expenses

e. Other revenues and expenses

f. 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 Expense-Delivery Equipment

12. Interest Expense