Some of Brendan's transactions during the month of January are as follows. Which transaction is recognised as an expense for the month of January?

Advertisement published in the local newspaper in the month of January will be paid for in February.

Paid $10,000 off a loan obtained during December.

Paid 12 months insurance policy starting on February.

Paid a supplier $200 for goods purchased on credit in November.

Purchased a motor vehicle for $25,000 cash.