Which of the following is classified as a personal expense?

Employee bonuses are classified as a personal expense because they represent a component of compensation that is directly linked to individual performance or achievement. These bonuses are typically intended to reward employees for their contributions to the company, thus making them a personal benefit that affects the individual receiving them.

In contrast, utilities are costs associated with operating a business and do not specifically benefit individual employees. Branch rent is a necessary business expense related to occupying physical space for operations, and office supplies are essential materials needed for the day-to-day functioning of the business. Neither of these options would fall under personal expenses as they pertain more to overall business operations rather than individual compensatory benefits.