Merchants Remit $800,000 to a County Government in Calendar Year

Merchants remit $800,000 to a county government in calendar year 2019 for sales taxes collected in 2019. In January, 2020, they send the county an additional $25,000 applicable to the year 2019. Based on past experience, the county expects to receive an additional $15,000 in late 2020, but applicable to 2019. How much should the county recognize as sales tax revenues when it prepares its fund and government-wide financial statements for 2019?
$\begin{array} { l l c } & \begin{array} { c } \text { Fund } \\\text { Statements }\end{array} & \begin{array} { c } \text { Government-wide } \\\text { Statements }\end{array} \\\end{array}$

A) $\begin{array} { l l c } & \$ 800,000 &&&&& \$ 800,000 \\\end{array}$
B) $\begin{array} { l l c } & \$ 800,000 &&&&& \$ 840,000 \\\end{array}$
C) $\begin{array} { l l c } & \$ 825,000 &&&&& \$ 825,000 \\\end{array}$
D) $\begin{array} { l l c } & \$ 825,000 &&&&& \$ 840,000\end{array}$