John the owner of a small business provided you with the following information about commission income for the month of June 2021:

At the beginning of the accounting period :$70,000 prepaid

At the end of the accounting period : $30,000 owing

Amount received during the accounting period : $165,000

Calculate the amount of commission income to be shown in the statement of profit or loss .

A. 205,000

B.165,000

C.125,000

D.265,000

Clear explanation of answer needed