Ahmad Co. had the following account balances: Sales revenue $ 440,000 Cost of goods sold 220,000 Salaries and wages expense 30,000 Depreciation expense 60,000 Dividend revenue 12,000 Utilities expense 24.000 Rent revenue 60.000 Interest expense 36,000 Sales returns and allow 33,000 Advertising expense 39,000 What would ahmad report as total revenues in a single-step Income statemen A $479,000 CBS 70,000 c $472,000 CD $440,000