Which of the Following Would Be Reported on the Income

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

A) In the current year,the company sold goods to customers who agreed to pay next year.
B) In the current year,the company received payment in cash for goods that were sold to customers last year.
C) In the current year,the company borrowed money from the bank which is to be used in the business activities this year.
D) In the current year,the company issued stock to owners and received cash immediately.