Ortiz Co, had the following account balances: Sales revenue $ 440.000 Cost of goods sold 220,000 Salaries and wages expense 30,000 Prepaid insurance expense 60,000 Dividend revenue 12,000 Utilities expense 24,000 Rent revenue 60,000 Interest expense 36.000 Unearned revenue 33,000 Advertising expense 39.000 What would Ortiz report as total expenses in a single-step income statement? $409,000 $189.000 5349,000 5129,000