In December 2009, Swanstrom, Inc., receives a cash payment of $3,000 for services performed in December 2009 and a cash payment of $10,000 for services to be performed in January 2010. Swanstrom also receives the December utility bill for $800. For December 2009, under the accrual basis of accounting, Swanstrom would recognize:

a. $13,000 of revenue and $800 of expense

b. $13,000 of revenue and $0 of expense

c. $3,000 of revenue and $800 of expense

d. $3,000 of revenue and $0 of expense