Which of the Following Statements Is False

Which of the following statements is false?

A) A liability is created when cash is received prior to delivery of the goods or services.
B) Revenue is recognized at the time of delivery of the goods or services if cash is received.
C) Revenue isn't recognized at the time of delivery of goods and services if cash is received after delivery of the goods and services.
D) Collecting cash after delivery of a good or service does not create revenue on the income statement as of the date of collection.