Clark Co.'s advertising expense account had a balance of $152365 at December 31, 20x1, before any necessary year end adjustment relating to the following: Included in the $ 152365 is the $ 17078 cost of printing catalogs for a sales promotional campaign in January20x2. Radio advertisements broadcast during December 20x1 were billed to Clark on January 2, 20x2. Clark paid the $ 9993 invoice on January 11, 20x2 What amount should Clark report as advertising expense in its income statement for the year ended December 31, 20x1? Select one: $ 125294 $ 162358 $ 135287 $ 145280