Camp Consulting Services Started Business on January 1,2017 $\begin{array}{l}\text { Income Statement }&\text { Statement of Cash Flows }\end{array}$

Camp Consulting Services started business on January 1,2017.Camp performed services for customers totaling $100,000 of which 40% remain uncollected at the end of December.Under the accrual basis,what amounts would appear on Camp Consulting's financial statements for 2017?
$\begin{array}{l}\text { Income Statement }&\text { Statement of Cash Flows }\end{array}$
a.
$\begin{array}{cc}&&&\$100,000&&&&&&\$60,000\end{array}$

b.
$\begin{array}{cc}&&&\$100,000&&&&&&\$100,000\end{array}$

c.
$\begin{array}{cc}&&&\$60,000&&&&&&&\$60,000\end{array}$

d.
$\begin{array}{cc}&&&\$60,000&&&&&&&\$100,000\end{array}$