EB$1.[$DO $4\mathrm{.}1$ Identify whether each of the following transactions, which are related to revenue recognitio accrual, deferral, or neither.

A$.$ provided legal services to client, who paid at the time of service

B$.$ received cash for legal services performed last month

C$.$ received cash from clients for future services to be provided

D$.$ provided legal services to client, to be collected next month