Samz Off-Road Rage is a motorcycle shop that caters to off-road sports. The store carries top brand off-road motorcycles, and parts and accessories in addition to helmets, boots, safety equipment, clothing, and small items like stickers and flashlights. It imports KTM motorcycles directly from Austria, Husqvarna motorcycles from Sweden, and Ducati motorcycles from Italy, and carries the top US brands as well. Sam pays an import facilitator to handle all of the importing paperwork, pick up the motorcycles, and pay any fees that may be due. Sam is required to reimburse the company for the fees. Sam’s shop is on a main street near an auto mall and industrial area. Sam pays monthly rent and utilities, and pays for a business license, security system, cleaning service, accounting service, all store supplies and display materials, and has six employees. His monthly profit is about $50,000. On an income statement, where would the rent, utilities, business license, security system, cleaning service, accounting service, supplies, display materials and payroll be found?