27 of For Mortimer Candy Kitchen, the following information is available: Cost of goods sold Dividend revenue Income tax expense Operating expenses Sales revenue $390,000 15,000 36,000 138,000 600,000 In Mortimer's multiple-step income statement, gross profit O a. should be reported at $225,000 O b. should be reported at $210,000 O c. should not be reported O d. should be reported at $51,000