Plase help!

Information from the financial records is presented below Retained earnings, December 31, 2014 $400,000 Retained earnings, December 31, 2013 250,000 Dividends payable, December 31, 2014 20,000 Dividends payable, December 31, 2013 30,000 Net income for 2014 200,000 Refer to Memorial Corporation. Assume that there were no retained earnings transactions other than those dealing with dividends and net income. Dividends declared during 2014 totaled $150,000 $350,000 $30,000 $50,000 Which of the following is/are not a period expense? cost of goods sold expenditures on advertising rent on a warehouse for the current month administrative expenditures all of the above are period expenses Recognition of revenue usually occurs when the firm pays for the related expenses. a signed, legally binding contract is received. the revenue is earned, such as at the time of the sale or delivery of the goods an advance payment for the goods is received. none of the above