Dino's wholesaler sells some goods and also provides certain services. the company is evaluating how it should record its various revenue on a gross or net basis. in making the determination, the company should perform the evaluation at what level: 

A. for each specified good or service 

B. for all goods combined, and for all services combined 

C. in the aggregate for all goods and services combined at the entity level 

D. for only goods as the evaluation does not apply to services