1. Justice Company and League Company equally share the output of their joint operation. The joint operation paid a service fee of $15 000 to Justice Company during the current period. The cost incurred by Justice Company to supply the service was $12 000. Justice Company records the service fee revenue as:

a. DR Cash $15 000

CR Fee revenue $15 000

b. DR Cash $12 000

CR Fee revenue $12 000

c. DR Cash $ 7 500

CR Fee revenue $ 7 500

d. DR Cash $ 6 000

CR Fee revenue $ 6 000