Matching Pairs INCOME STATEMENTOnline version Income Statement by Colegio de Estudios Superiores de Administración CESA 1 Depreciation expense 2 Cost of godos sold 3 Salary manager point of sale 4 Sales rebates 5 Gain on dispossal of assets 6 Interest expense 7 Sales revenue Other expense Other Income COGS Sales returns, discounts and rebates Sales expense Administrative expense Sales or sevice revenue