A company has the following transactions:

Pay emplayees' salaries for the currem period.

Pay rent in advance.

Pay dividends to stockholders in the current period.

Receive $($but do not pay$)$ a utility bill.

Use supplies previously purchased.

How many of these transactions result in an expense being reported in the current period using accrual$-$basis accounting?

A$)1.$

B$)2.$

C$)3.$

D$)4.$