Brock Company reported operating expenses in two categories, namely distribution and general and administrative. The adjusted trial balance at year-end included the following expense and loss accounts for current year: Accounting and legal fees Advertising Freight out Interest Loss on sale of long-term investment Officers' salaries Rent for office space Sales salaries and commissions 1,200,000 1,500,000 800,000 700,000 300,000 2,250,000 2,200,000 1,400,000 One-half of the rented premises is occupied by the sales department. What amount should be reported as total distribution costs? a. 4,800,000 b. 4,000,000 C. 3,700,000 d. 3,600,000