Pawn Shops Unlimited Recorded the Following Four Transactions During April

Pawn Shops Unlimited recorded the following four transactions during April.Which of these transactions would have the same income statement impact in April regardless of whether the company used accrual-basis or cash-basis accounting?

A) Received $600 from customers for services to be provided in May.
B) Paid $1,800 for a six-month insurance policy covering the period July 1-December 31.
C) Paid $700 for an advertisement that appeared in the April 17 edition of the Las Vegas Sun newspaper.
D) Received $300 from customers for services performed in March.