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Sales revenue: $ 4 4 0 , 0 0 0 Cost of goods sold: 2 2 0 , 0 0 0 Salaries and wages expense:

Sales revenue: $440,000
Cost of goods sold: 220,000
Salaries and wages expense: 30,000
Depreciation expense: 60,000
Dividend revenue: 12,000
Utilities expense: 24,000
Rent revenue: 60,000
Interest expense: 36,000
Sales returns and allow: 33,000
Advertising expense: 39,000
What would Ortiz report as total revenues in a single-step income statement?

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