Bill Operates a Proprietorship Using the Cash Method of Accounting

Bill operates a proprietorship using the cash method of accounting, and this year he received54th) e following payments:
•$100 in cash from a customer for services rendered this year$100 in cash from a customer for services rendered this year.
•a promise to pay $200 from a customer for services rendered this year.
•tickets to a football game worth $250 as payment for services performed last year.
•a check for $170 for services rendered this year that Bill forgot to cash.

A) $300.
B) $520.
C) $270.
D) $350.
E) $100.