On january 1, year 1, brecon co. installed cabinets to display its merchandise in customers' stores. brecon expects to use these cabinets for five years. brecon's year 1 multistep income statement should include a. all of the cabinet costs in cost of goods sold. b. all of the cabinet costs in selling, general, and administrative expenses. c. one-fifth of the cabinet costs in selling, general, and administrative expenses. d. one-fifth of the cabinet costs in cost of goods sold