Selling and administrative expenses include which of the following income statement items?

a. Salaries, insurance, interest.

b. Salaries, rent, advertising.

c. Rent, interest, cost of goods.

d. Advertising, research and development, amortization.

b. Salaries, rent, advertising.

Explanation:

As we know that the income statement recognizes the total revenues and the total expenses of a company

The selling and administrative expenses include those expenses that are related to the product selling and delivering expenses. It includes expenses like - salaries expense, rent expense, advertising expense, utility expense, repair & maintenance expense, etc