87. Traveling Expenses—Salesmen. Charged with all legitimate expenses of salesmen, incurred in the interest of the company.
88. Trade Show Expense. Charged with all expenses incurred on account of exhibitions at trade shows. Sometimes treated as a part of advertising expense.
89. Out-Freight and Express. Charged with all freight and express paid on goods sold at delivered prices.
Accounts 84 to 89, inclusive, are closed into a sales expense account.
90. Collection Fees. Charged with all fees paid to banks, attorneys or others, for the collection of accounts.
91. Cash Discounts Allowed. Charged with all allowances to customers, for prompt payment of bills.
Accounts 90 and 91 are closed into a collecting account.
92. Wages. Charged with the wages of drivers and barn men.
93. Maintenance.—Horses and Wagons. Charged with cost of feed, stable supplies, repairs to harness and wagons, blacksmithing and horse-shoeing.
94. Maintenance—Motor Trucks. Charged with all expense of up-keep and repairs to delivery trucks.