multiple choice i reallt need help!!

On January 1 of the current year, Belle Company paid $600 rent to cover six months (January through June). Belle recorded this transaction as follows: Belle's adjusting entry at the end of February included a debit to Rent Expense in the amount of $100. What effect does the adjusting entry have on Belle's net income for February? A. decrease by $100 B. decrease by $200 C. increase by $200 D. increase by $100 St. Pierre Inc. made sales of $950 million during the year. Of this amount, St. Pierre Inc. collected cash for all but $28 million. The company's cost of goods sold was $320 million, and all other expenses for the year totalled $425 million. Also during the year, St. Pierre Inc. paid $420 million for its inventory and $265 million for everything else. Beginning cash was $115 million. The company uses accrual accounting. St. Pierre Inc.'s top management is interviewing you for a job and you are asked two questions: a. How much was St. Pierre Inc.'s net income for the year? b. How much was St. Pierre Inc.'s cash balance at the end of the year? a. How much was St. Pierre Inc.'s net income for the year? St. Pierre's net income (in millions): b. How much was St. Pierre Inc.'s cash balance at the end of the year? St. Pierre's cash balance at the end of the year (in millions)