B. Answer what is needed. 1. Nena had the following expense accounts for the year ended December 31, 2016:

A. Salaries of admin personnel

B. Salaries of janitors

C. Salaries of sales agents

D. Utilities of home office

E. Rent of office building

F. Depreciation of office equipment

G. Depreciation of delivery van

H. Advertising

I. Cost of merchandise sold during the year

Identify if the account is part of the general and administrative expenses or selling expenses​