Ortiz Co. had the following account balances: Sales revenue $ 120,000 60,000 Cost of goods sold Salaries and wages expense Depreciation expense 10,000 20,000 Dividend revenue 4,000 Utilities expense 8,000 Rent revenue 25,000 Interest expense 12,000 Sales returns 11,000 Advertising expense 13,000 What amount would Ortiz report as other income and expense in its income statement? Select one: a $13,000 b. $25,000 C. $17,000 d. $29,000