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Roc Corporation experienced the following transactions: Borrowed $5,000 from the bank. Completed services for a customer and collected $2,500 cash. Received $4,000 cash for services to be completed next year. Received $3,000 in collection of an accounts receivable from services performed last year. Completed services and bill a customer $6,000. How much revenue should Roc record this year? O $8.500. $9.000 $11,500. O $15,500