can you please solve this with an explanation

13) Frank operates a sole proprietorship using the cash method of accounting. This year Frank received the following: $160 in cash from a customer for services rendered this year a promise from a customer to pay $188 for services rendered this year tickets to a football game worth $220 as payment for services performed last year a check for $182 for services rendered this year that Bill forgot to cash How much income should Frank realize on Schedule C? I A. $562 B. $380 C. $160 D. $348 E. $342 rred the following