In Baer Food Co.’s 2010 single-step income statement, the section titled “Revenues” consisted of the following:

Net sales revenue $187,000 Results from discontinued operations:

Loss from discontinued component Z including loss on disposal of $1,200 $ 16,400 Less tax benefit 4,000 (12,400)

Interest revenue 10,200 Gain on sale of equipment 4,700 Extraordinary gain 1,500 Total revenues $191,000 In the revenues section of the 2010 income statement, Baer Food should have reported total revenues of

a. $216,300

b. $215,400

c. $203,700

d. $201,900