What does the phrase "Revenue is recognized at the point of sale" mean?

a. Revenue is recorded in the accounting records when the cash is received from a customer and reported on the statement of earnings when sold to the customer.

b. Revenue is recorded in the accounting records and reported on the statement of earnings when the cash is received from the customer.

c. Revenue is recorded in the accounting records when the goods are sold to a customer and reported on the statement of earnings when the cash payment is received from the customer.

d. Revenue is recorded in the accounting records and reported on the statement of earnings when goods are sold and delivered to a customer.