Consider the Following Events for Betterment Incorporated:
January 1 $\quad$ Betterment Purchases Gasoline For

Consider the following events for Betterment Incorporated:
January 1 $\quad$ Betterment purchases gasoline for $\$ 200$ on account.
January 7 $\quad$ Betterment advertises lawn mowing services for $\$ 100$ per lawn.
January 9 $\quad$ Betterment signs up 8 customers who pay a total of $\$ 800$ cash.
January 12 $\quad$ Betterment mows the lawns of the 8 customers and all gasoline purchased on January 1 is used.
January 13 $\quad$ Betterment pays for the gasoline purchased on January 1.
Under cash-basis accounting,what is the appropriate day to record the expenses related to the gasoline?

A) January 1.
B) January 9.
C) January 12.
D) January 13.