Which of the Following Expenses Normally Appearing in an Internally $\bullet$

Multiple Choice

Which of the following expenses normally appearing in an internally prepared income statement are required to be separately disclosed in an external income statement prepared to conform to the requirements of the accounting standards?
$\bullet$ Advertising
$\bullet$ Insurance
$\bullet$ Telephone

A) None
B) Advertising only
C) Insurance only
D) All of these expenses