During 2021, Ocean Consulting had the following transactions with its clients (customers) On February 1 2021, the company received cash of $6,900 from clients in payment of their account balances as of December 31, 2020. On November 1, 2021, the company received $3,900 cash as payments in advance for services to be performed in 2022 . The company received a total of $22,500 in cash for services that were performed during 2021 The company sent bills totaling $5,900 to clients for services performed during 2021, this amount was unpaid as December 31, 2021 What is the amount of Service Revenue that will be reported on the income statement for the year 2021