Need explanation on correct answer. Not sure if A is correct. Thank you :)

Balance Sheet Income Statement $6,000 $6,000 $5,500 $5,500 $5,000 $5,000 $4,500 $4,500 $4,000 $4,000 $3,500 $3,500 $3,000 $3,000 $2,500 $2,500 $2,000 $2,000 $1,500 $1,500 $1,000 $1,000 $500 $500 $0 $0 Unadjusted Adjusted Unadjusted Adjusted Advertising Payable Advertising Expense Required: 1. BLC pays for several months of rent in advance, and then adjusts the accounts at month-end to report the rent benefits that expired in that month. What amount of rent benefits expired in the current month? 2. BLC records the same amount of depreciation each month it uses its equipment. Using the appropriate dashboard filter, identify the account that will allow you to determine how many months has BLC used its equipment from the time it was first acquired until now. Using that account's balance, calculate the number of months the equipment has been used so far. 3. Some customers pay BLC several months in advance of receiving BLC's services, and then BLC adjusts its accounts each month- end for the services it provided to those customers during that month. Using the dashboard filters, select the accounts that would be adjusted when services are provided under these advance payment contracts. Show the adjusting journal entry BLC made to these accounts at the end of the current month. 4. Using the dashboard filters, select the accounts that relate to advertising. Use the mouse over function to gather the information you need to explain the reason for BLC's advertising adjustment. Which of the following is correct? 5. Using the dashboard filters, select the accounts that relate to income taxes. BLC is accruing the same amount each month for income taxes, based on estimates of how much BLC will owe for income taxes at the end of the year. What amount is BLC accruing each month and how much will it have accrued by the end of the entire year? Problem Required 1 Required 2 Required 3 Required 4 Required 5 Using the dashboard filters, select the accounts that relate to advertising. Use the mouse-over function to gather the information you need to explain the reason for BLC's advertising adjustment. Which of the following is correct? BLC provided $300 of advertising services to its clients this month. OBLC provided $1,400 of advertising services to its clients this month for which it has not yet been paid. OBLC has now received $1,400 of advertising services that it has not yet paid. OBLC has now received $1,800 of advertising services for which it has paid only $1,500.