Company a Limited and Company B Limited Formed a Joint

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) DR Cash $20 000 CR Fee revenue $20 000
B) DR Cash $14 000 CR Fee revenue $14 000
C) DR Cash $ 6 000 CR Fee revenue $ 6 000
D) DR Cash $10 000 CR Fee revenue $10 000