Client who ____ $150 or more during next month’s inaugration sale will be entered into a draw for a trip for two to Bali.
(A) spend
(B) spends
(C) spent
(D) spending
正確答案是A，想請問一下為什麼B不行呢？不太懂這種用法
The decline in sales figures of the Alpha Company ____ in many financial newspapers.
(A) have reported
(B) was reported
(C) were reported
(D) reported
答案是B，那為什麼A不行呢？這2種用法是不是只是使用時機的差別呢？
24號就要考了，文法底子還是不太好，請大家幫我回答一下><謝謝