The following adjusting entries were required to be posted at the end of the financial year for Canada Ltd:

$|$

Prepaid rent expires at the rate of $$200$ per month.

Il Dividend revenue in arrears comprises $1$ month of interest income at $$600$ per month.

Time left $1$:$28$:$18$

Ill Cleaning supplies on hand were determined to be $$1,800$

IV Telephone bill received but unpaid at year end $$540$

V Depreciation expense was $$750$ for the year

Which of these entries would be required to be reversed at the start of the next accounting period?

O a$.$ II$,$ III, V

$$ b$.1,$ III & IV

$0$ c$.$ II & IV O d$.$ III & IV

$0$ e$.1,11,$ III, IV & V