A Company Incurred $2,000 for Utilities for the Last Month

A company incurred $2,000 for utilities for the last month of Year 2.The company paid the bill during the first month of Year 2.Which of the following statements is correct?

A) The related $2,000 should be reported on the income statement for Year 1 as Utilities Expense.
B) Since it has not been paid, this utility bill would not be reported in the financial statements for Year 1.
C) The related $2,000 should be included in Accounts Receivable on the balance sheet at the Year 1.
D) The related $2,000 should be included in Utilities Expense on the balance sheet at the end Year 1.