Which of the Following Would Not Be Reported on the Income

Multiple Choice

Which of the following would not be reported on the income statement?

A) Utilities expense in the amount of a bill received for utilities used during the current period but unpaid as of the end of the period.
B) Rent expense in the amount of rent paid during the period for use of a storage facility in the current period.
C) Revenue for services provided to customers who promise to pay in the next period.
D) Cost of land purchased with cash for future use.