On December 12, 2019, Hook Company, a calendar year, cash basis business, mailed a $5,600 bill to Mrs. Gilder for professional services rendered during the month of November. Mrs. Gilder dropped off her $5,600 check at Hook's office on December 28 , but the company secretary did not deposit the check in Hook's bank account until January 3. When should Hook recognize the gross income associated with services to Mrs. Gilder? November 2019 December 2019 January 2020 Cannot be determined