The following selected accounts and their adjusted balances appear in the ledger of Fernandez Co. at the end of its fiscal year: $250,000 1,197,000 1,790,000 23,500 14,000 8,500 870,000 580,000 2,600,000 820,000 336,000 39,000 43,000 200,000 600,000 2,850,000 50,000 9,350,000 5,840,000 820,000 350,000 Cash Accounts Receivable Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance Office Equipment Accum. Depr.-Office Equip. Store Equipment Accum. Depr.-Store Equip. Accounts Payable Customer Refunds Payable Salaries Payable Notes Payable (long-term) Common Stock Retained Earnings Dividends Sales Cost of Goods Sold Sales Salaries Expense Advertising Expense

The following selected accounts and their adjusted balances appear in the ledger of Fernandez Co. at the end of its fiscal year: Cash Accounts Receivable Inventory Estimated Returns Inventory Office Supplies Prepaid Insurance Office Equipment Accum, Depr-Office Equip. Store Equipment Accum. Depr-Store Equip. Accounts Payable Customer Refunds Payable Salaries Payable Notes Payable (long-term) Common Stock Retained Earnings Dividends Sales Cost of Goods Sold Sales Salaries Expense Advertising Expense $250,0001,197,0001,790,000 23,500 14,000 8,500 870,000 580,000 2,600,000 820,000 336,000 39,000 43,000 200,000 600,000 2,850,000 50,000 9,350,000 5,840,000 820,000 350,000 What are total operating expenses for Fernandez C0.? a. $3,510,000 b. $1,34.000 c. $2.150.000 d $2,175,000