Kingman Consulting uses the cash basis of accounting and a fiscal year ending December 31. Beginning on September 1, 2016, Kingman performs services for Renfro International at a rate of $5,000 per month. On February 12, 2017, Renfro pays Kingman $25,000 in full for all services rendered from September 1, 2016 to January 31, 2017. Kingman understated revenues by ____ on its year-end financial statement. A. $5,000 B. $20,000 C. $15,000 D. $25,000