Ortiz Co. had the following account balances: Sales revenue Cost of goods sold Salaries and wages expense Depreciation expense Dividend revenue Utilities expense Rent revenue Interest expense Sales retums and allow. Advertising expense $ 440,000 220,000 30.000 60,000 12.000 24.000 60,000 36,000 33,000 39,000 What would Ortiz report as total revenues in a single-step income statement? A. $ 70,000 B. $472,000 C. $440,000 D. $479,000