The following items were among those that were reported on debbie co.'s income statement for the year ended december 31, 2018: legal and audit fees $540,000 rent for office space 720,000 sales salaries 840,000 loss on abandoned equipment used in operations 140,000 the office space is used equally by debbie's sales and accounting departments. what amount of the above-listed items should be classified as general and administrative expenses in debbie's multiple-step income statement?