On December 1, 2011, Debbie's Plantscape Receives $2,400 in Advance

On December 1, 2011, Debbie's Plantscape receives $2,400 in advance for an agreement to care, in equal monthly efforts, for a client's office plants during the months of December, January, and February. As of December 31, 2011, Debbie's Plantscape would have:

A) a $1,600 liability to its client under accrual accounting, or a $2,400 liability to its client under cash-basis accounting.
B) recognized $800 revenue under accrual accounting, or $2,400 revenue under cash-basis accounting.
C) a $0 liability to its client under accrual accounting, or a $1,600 liability to its client under cash-basis accounting.
D) recognized $800 cash under accrual accounting, or $2,400 cash under cash-basis accounting.