Answer:
amount of expense report = 34,250
so correct option is a. $34,250
Explanation:
given data   
expenses on cash basis  =  $35,200
Beginning prepaid expense =  $1,300
Beginning accrued expense = 1,650
Ending prepaid expense = 1,800
Ending accrued expense = 1,200
to find out
amount of expense report on books under accrual basis
solution
we know that accrual basis reflect expenses incurred during the period while cash basis reflect expenses actually paid during the year in cash
so 
Expense on Cash basis is $35,200 
and 
Increase in prepaid expenses = expenses paid for next period 
= $1800 - $1300  =  $500
and 
Decrease in Accrued Expenses =  expenses paid of earlier period 
= $1650 - $1200  = $450
so 
amount of expense report on books under accrual basis is 
amount of expense report =  35,200 - 500 - 450 
amount of expense report = 34,250
so correct option is a. $34,250