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
正确答案是A，想请问一下为什么B不行呢？不太懂这种用法
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，那为什么A不行呢？这2种用法是不是只是使用时机的差别呢？
24号就要考了，文法底子还是不太好，请大家帮我回答一下><谢谢