On October 1, 2020, Eurowindow signed a contract to provide 1,000 sets of digital window frames made of new materials with Novaland at the independent price the company is providing to the market of 500 USD/set. According to customer request, Eurowindow will deliver in 2 batches. The first batch Eurowindow delivered in 2020 was 400 sets. On February 1, 2021, before transferring the second batch of goods, the two parties adjusted the contract. Eurowindow will provide Novaland with 2,000 additional frames at a 25% discount compared to the current independent selling price. In addition, Novaland discovered that the first shipment of 400 frame sets had minor errors, so Eurowindow compensated 30 USD/set. This compensation amount is deducted from the value of additional goods. In 2021 Eurowindow transferred 1,000 frames to Novaland. Eurowindow recorded revenue in 2020 and 2021 as:

A. 200,000 USD and 648,750 USD

B. 188,000 USD and 656,258 USD

C. 200,000 USD and 450,000 USD

D. 188,000 USD and 648,750 USD