Cullumber Company had the following account balances: Sales revenue $ 440000 Cost of goods sold 223000 Salaries and wages expense Wages expense 28000 Depreciation expense 61000 Dividend revenue 12000 Utilities expense 22500 Rent revenue 58500 Interest expense 35500 Sales returns and allow. 33500 Advertising expense 40000 What would Cullumber report as total expenses in a single-step income statement? $187000 $422000 O $443500 $410000