A Tax Service Prepared Tax Returns for 20 Clients at $200

A tax service prepared tax returns for 20 clients at $200 each.By the end of June,the service had collected from 8 clients.Under the accrual basis,what amounts will be reported on the income statement and the statement of cash flows for June?

A) income statement: $1,600; statement of cash flows: $1,600
B) income statement: $2,400; statement of cash flows: $2,400
C) income statement: $4,000; statement of cash flows: $1,600
D) income statement: $4,000; statement of cash flows: $4,000