The following information has been provided by Miller Company: Advertising expense $19,800 Interest expense $7,400 Rent expense for store $24,000 Loss on sale of property and equipment $11,400 Cost of goods sold $42,600 Depreciation expense $14,200 Prepaid insurance $2,000 What is the amount included in the Other Items section of Miller's income statement?

The Other Items section would include the loss on sale of property and equipment which is $11,400.