Pemco Enterprises sells annual memberships to its shooting lodge. The memberships cost $$300$ each. On

January $1,$ Pemco sold $2,000$ memberships and received cash. Refer to Pemco Enterprises. How much revenue

should Pemco recognize on January $1?$

A$.$ $$600,000$

B$.$ $$300,000$

C$.$ $$50,000$

D$.$ $$0$