A certain company maintains a team of salespeople who visit consumers at their homes or commercial establishments to demonstrate products. This sal...

A certain company maintains a team of salespeople who visit consumers at their homes or commercial establishments to demonstrate products. This sales channel, which was not used before because the entrepreneur considered it an old-fashioned form of sales, proved to be extremely efficient. At first, some door-to-door salespeople demanded that their commissions be paid in cash, monthly, when they had a monthly meeting at the company's headquarters. With the evolution of the business, it was no longer possible to make cash payments to salespeople, and commissions began to be deposited into an individual bank account for each salesperson, and the bank charged the company $2,200 for this service, free of charge to the salespeople. However, even so, a few salespeople demanded to continue to be paid in cash, so the company allowed each salesperson to choose the form of payment. In this situation, what treatment should the accountant give to this expense with the bank?


a) The expense with the bank should not be considered since it refers to payments to salespeople (third parties).
b) The expense with the bank should be displayed in the Income Statement as 'financial expenses'.
c) The amount spent on the bank for the payment of sales commissions should be considered an asset.
d) The expense with the bank should be displayed in the Balance Sheet, in the liability group, as 'financial expenses'.
e) The expense with the bank should be displayed in the Income Statement as 'sales expenses'.