Answer:
Account numbers 3, 4, 7, 8 and 9.
Explanation:
We know,
Operating income = Sales - expenses
Therefore,
Account numbers 3 = Cost of goods sold (It is a direct expense)
Account numbers 4 = Transportation-out (It is an indirect expense)
Account numbers 7 = Selling expense (it is an expense that decreases the net income)
Account numbers 8 = Loss on the sale of land (it is also an expense that decreases the net income)
Account numbers 9 = Sales (The primary item that increases the net income)
Hence, Account numbers 3, 4, 7, 8 and 9 are the answer.
