Jayden Dallas operates as a commissioned travel consult for Jet Flew Airlines. His commission record for 2021 was as follows: $ Amount owing at the start of the year 25,000 Amount received for the year 80,000 Amount prepaid at the end of the year 10,000 The amount to be recorded as commission earned for 2021 would be: O a $95,000 Ob. $115,000 Oc. $65,000 Od. $45,000