If a Business Decided to Classify Its Expenses Under the Headings

Multiple Choice

If a business decided to classify its expenses under the headings 'Selling and Distribution,' 'General and Administrative' and 'Financial,' into which groupings would 1. depreciation of sales staff's motor vehicles and 2. bad debts written off, fall?

A) 1. general and administrative; 2. financial.
B) 1. selling and distribution; 2. financial.
C) 1. financial; 2. selling and distribution.
D) 1. selling and distribution; 2. general and administrative.