Clark Co.'s advertising expense account had a balance of $153811 at December 31, 20x1, before any necessary year-end adjustment relating to the following: Included in the $153811 is the $18482 cost of printing catalogs for a sales promotional campaign in January 20x2. Radio advertisements broadcast during December 20x1 were billed to Clark on January 2, 20x2. Clark paid the $9136 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: O a. $144465 Ob. $ 126193 Oc. $ 135329 O d. $ 162947