Accounts 66 to 68, inclusive, and 69 to 71, inclusive, are handled exactly the same manner, in relation to the collar and saddlery departments. 72. _Interest Credits._ Credited with all interest collected on past due accounts, or received on outside investments. 73. _Cash Discount Credits._ Credited with all discounts earned by the prepayment of bills. 74. _Rent Credits._ Credited with all amounts received from rentals of property owned by the company, or as a result of subletting leased property. 75. _Insurance and Taxes._ Charged with all sums paid for fire, liability or other insurance, state and municipal taxes, and license fees. 76. _Salaries--Officers._ Charged with the salaries of all administrative officers, and directors' fees. 77. _Salaries--Bookkeeper and Clerks._ Charged with amounts of salaries of all bookkeepers, stenographers, and other office clerks. 78. _Printing and Stationery._ Charged with the cost of all stationery and printed matter used in the offices. 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. 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.