Fritz Sales Company Spent $180, 000 to Advertise in a National

Multiple Choice

Fritz Sales Company spent $180, 000 to advertise in a national sales booklet on April 7, 2010.The booklet is distributed exclusively at the national sales convention during the week beginning on May 14, 2010.Assuming Fritz has a fiscal year ending on December 31, what amount of expense should be included in Fritz's quarterly income statement for the three months ended June 30, 2010, as a result of this advertising expenditure?

A) $ 0
B) $ 45, 000
C) $ 60, 000
D) $180, 000