1. Irrigation expense has a 30 day, noncalendar month billing cycle. As of May month end, irrigation expense through 5/30/2018 has been incurred, however, expense through 3/15/2018 has been recognized in the General Ledger. How many months of irrigation expense should be accrued to reflect incurred expense through May?

a	5 months
b	3 months
c	2.5 months
d	2 months