Which Transaction Would Be Reported on the Income Statement for the Current

Which transaction would be reported on the income statement for the current year?

A) The revenue earned from selling sold goods in the current year to customers who have not yet paid for those goods (that is,they have promised to pay for those goods next year) .
B) The amount of cash received from customers this year as payment for goods that were sold to those customers last year.
C) The proceeds from a borrowing from the bank that was to be used to finance business activities during the current year.
D) The proceeds from the issuance of common stock to owners that was to be used to finance business activities during the current year.