Company a Limited and Company B Limited Formed a Joint $\begin{array} { c c c } \text { DR } & \text { Cash } & £ 20000 \\\text { CR } & \text { Fee revenue } & £ 20000\end{array}$

Company A Limited and Company B Limited formed a joint operation and share equally in the output of the joint operation. 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)
$\begin{array} { c c c } \text { DR } & \text { Cash } & £ 20000 \\\text { CR } & \text { Fee revenue } & £ 20000\end{array}$
B)
$\begin{array}{lll}\text { DR } & \text { Cash } & £ 14,000 \\\text { CR } & \text { Fee revenue } & £ 14,000\end{array}$
C)
$\text { DR\quad Cash } \quad £ 6,000$
$\text { CR } \quad \text { Fee revenue } \quad £ 6,000$
D)
$\text { DR\quad Cash } \quad £ 10,000$
$\text { CR } \quad \text { Fee revenue } \quad £ 10,000$