A) In October of year 0, Janine received a $2,500 payment from a client for 25 months of security services she will provide starting on November 1 of year 0. This amounts to $100 per month. What amount of revenue must Janine recognize in year 0 from the $2,500 advance payment for services if she uses the cash method of accounting?

B) In October of year 0, Janine received a $2,500 payment from a client for 25 months of security services she will provide starting on November 1 of year 0. This amounts to $100 per month. What amount of revenue must Janine recognize in year 1 from the $2,500 advance payment for services if she uses the accrual method of accounting?