... $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 ... hospitals or health clinics. Equipment includes of-fice desks and chairs, tools, drill presses, robots, computers, x-ray and other scanners,podiums, and so on. In other words, buildings and equipment ... 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, ...