Answer:
A. Last month's electricity bill was 5.4 kW-h less than 30% of this month's bill.
Explanation:
The given expression is:

The above expression tells us that 30% is of the quantity 'b' and 5.4 is being subtracted from the result of the percentage.
Choice A:
If we consider the present month's bill as 'b'. Then 30% of present month's bill can be represented as 30% of b = 30%b.
Now, if the previous month's bill is 5.4 kW-h less than 30% of this month's bill, then this statement can be represented as:
Previous bill = 30% of Current bill - 5.4 =

Hence, choice A justifies the given expression.
Choice B:
The expression for choice B could be number of songs available for download from 30% of 'b' artists is
.
Choice C:
5.4 speeches doesn't make any sense.
Choice D:
5.4 less than 'b' bowls mean
. Now, 30% of this is
.
This is also not the correct expression.
Therefore, only choice A is the correct justification of the given expression.