79. Legal Expense. Charged with attorney's fees and all expense of litigation.
80. Postage, Telegraph and Telephone. Charged with all sums paid for postage, and telegraph and telephone service.
81. Office Expenses. Charged with sundry items of office expense, not provided for in other accounts.
82. Traveling Expense—Officers. Charged with all legitimate traveling expenses incurred by officers in the interest of the company.
83. Misc. General Expenses. Charged with all expense items not otherwise accounted for.
Accounts 72 to 83, inclusive, are closed into an administration account.
84. Advertising. Charged with all sums paid for advertising, including periodical advertising, catalogs, circulars, and novelties.
85. Salaries—Salesmen. Charged with the salaries of all traveling salesmen.
86. Commissions. Charged with all commissions paid to brokers or salesmen.