Summerville Company Sells Office Supplies - What Is Total Operating Expense?
A)$20,000
B)$19,000
C)$31,000
D)$23,000

Summerville Company sells office supplies.The following information summarizes the company's operating activities for the year: $$\begin{array} { | l | r | } \hline \text { Utilities far the stare } & \$8 , 0 0 0 \\\hline \text { Sales comrissions } & 11,000 \\\hline \text { Sales revenue } & 151,000 \\\hline \text { Purchases of merchandise } & 73,000 \\\hline \text { January 1 inventary } & 27,000 \\\hline \text { Rent for stare } & 12,000 \\\hline \text { December 31 inventory } & 23,000 \\\hline\end{array}$$
- What is total operating expense?

A) $20,000
B) $19,000
C) $31,000
D) $23,000