Company a Limited and Company B Limited Formed a Joint $\begin{array} { l r l l } \text { DR } & \text { Cash } & \$ 20,000 \\\text { CR } & \text { Fee revenue } & & \$ 20,000\end{array}$

Company A Limited and Company B Limited formed a joint operation and share in the output of the joint operation 60:40. The joint operation paid a management fee of $20 000 to Company A Limited during the current period. The cost to Company A Limited of supplying the management service was $14 000. Company A Limited records the management fee revenue as follows:

A)
$\begin{array} { l r l l } \text { DR } & \text { Cash } & \$ 20,000 \\\text { CR } & \text { Fee revenue } & & \$ 20,000\end{array}$
B)
$\begin{array} { l r r r } \text { DR } & \text { Cash } & \$ 14,000 & \\\text { CR } & \text { Fee revenue } & & \$ 14,000\end{array}$
C)
$\begin{array} { l r r r } \text { DR } & \text { Cash } & \$ 12,000 & \\\text { CR } & \text { Fee revenue } & & \$ 12,000\end{array}$
D)
$\begin{array} { l r r r } \text { DR } & \text { Cash } & \$ 8,000 & \\\text { CR } & \text { Fee revenue } & & \$ 8,000\end{array}$