... $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 ... 3,215,778Sales and marketing 45,782,349 38,372,418Research, development, and support 23,582,478 27,652,020General and administrative 14,622,594 14,887,923Write-down of marketing rights and restructuring ... 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, ...