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Cullumber Company had the following account balances:
Sales revenue $ 446000
Cost of goods sold 224000
Salaries and wages expense 29000
Depreciation expense 62000
Dividend revenue 13500
Utilities expense 23500
Rent revenue 58000
Interest expense 36500
Sales returns and allow. 33000
Advertising expense 40000
Problem 1: What would Cullumber report as total expenses in a single-step income statement?
Option 1: $415000
Option 2: $191000
Option 3: $428500
Option 4: $448000
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