Cash Paid or Received Before Goods or Services are Provided is considered What Type of Transaction ?

Which One of the Following is the Correct Accounting Entry, to record the Monthly Depreciation of a Building?

and then this guy Compute the Ending Retained Earnings;

Revenues=$80,000, Total Assets=$70,000, Expenses=$42,000, Dividends=$11,000, Begin Retained Earnings=$9,000, Total Liabilities=$15,000

show your answer as a number only with no commas, no dollar signs, and no decimals.