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

Merchants remit $800,000 to a county government in calendar year 2013 for sales taxes collected in 2013.In January,2014,they send the county an additional $25,000 applicable to the year 2014.Based on past experience,the county expects to receive an additional $15,000 later in 2014,but applicable to 2013.How much should the county recognize as sales tax revenues when it prepares its fund and government-wide financial statements? $\begin{array}{lll}&\text { Fund } & \text { Government-wide } \\&\text { Statements } & \text { Statement }\\\text { a. } & \$ 800,000 & \$ 800,000 \\\text { b. } & \$ 800,000 & \$ 840,000 \\\text { c. } & \$ 825,000 & \$ 825,000 \\\text { d. } & \$ 825,000 & \$ 840,000\end{array}$