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Eaton Services billed a client for $10,000 of services late in 2019 and received payment in January of 2020. How much income does Eaton recognize

Eaton Services billed a client for $10,000 of services late in 2019 and received payment in January of 2020. How much income does Eaton recognize in 2019 if using the cash method and how much if using the accrual method?

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