According to the revenue realization principle, when should revenue be realized? Select a Choice Below current question choices OptionA When the earning process is substantially complete and the amount is collected. OptionB When the earning process is substantially complete and the amount to be collected can be reasonably estimated. OptionC When the amount to be collected cannot be reasonably estimated but the earning process is substantially completed. OptionD Revenue should be recognized when an actual cash transfer occurs, not when the sales occur