Income statement ???

[dr_2008]

السلام عليكم ورحمة الله وبركاته

Please can you help me to answer this question ?

Classify the following items into cost of sales, distribution cost, administrative expenses, other operating income or item to be disclosed after trading profit:

a) Personnel department costs.

Computer department costs.

c) Cost accounting department costs.

d) Financial accounting department costs.

e) Bad debts.

f) Provisions for warranty claims.

g) Interest on funds borrowed to finance ac increase in working capital.

h) Interest on funds borrowed to finance ac increase in fixed production assets.