... $35,968Costs and expenses:Cost of sales 23,045 20,255 23,438Sales and marketing 7,476 7,261 6,840Research and development 5,043 5,105 3,323General and administrative 1,9511,788 1,722Total cost and ... and accounts re-ceivable.• Inventories: Kmart is a retailer of consumer products and maintains inventories of merchandise in regional ware-houses and retail stores. HBO is a service firm and, ... producer and supplier of natural gas and petroleum-based prod-ucts. Its condensed statements of operations for the first quarters of 1998 and 1999 are shown below (dollars in thousands):1999...