The Following List Includes Activities That Are Performed in a CPA

The following list includes activities that are performed in a CPA firm..Classify each activity as value-added or non-value added.
$$\begin{array} { | l | c | c | } \hline \textbf {Activity} & \textbf {Value-added} & \textbf {Non-value added} \\\hline\text { Salary of tax preparer} & & \\\hline \text {Cost of electronic filing of tax return} & & \\\hline \text {Cost of tax software} & & \\\hline \text {Salary of receptionist} & & \\\hline \text {Office supplies} & & \\\hline \text {Cost of delivering tax return to client} & & \\\hline \text {Cost of cleaning office} & & \\\hline \text {Cost of review of tax return} & & \\\hline \text {Subscription to tax journal} & & \\\hline \text {Cost incurred in human resources department} & & \\\hline\end{array}$$