The following items were among those that were reported on Nona Co.'s income statement for the year ended December 31, 2012:
- Legal and audit fees $130,000
- Rent for office space 100,000
- Interest on inventory floor plan 210,000
- Loss on abandoned equipment used in operations 35,000
The office space is used equally by Nen's sales and accounting departments. What amount of the above-listed items should be classified as general and administrative expenses in Nen's multiple-step income statement?