Rhea Samantha operates as a booking agent for Caribbean Airlines and is paid on $*$

a commission basis. On December $31,2022$ she had commission income owing

for $$40,000.$ During the year $2023$ she received commission payment of $$600,000$

by cheque. At the end of the year she was overpaid by $$75,000.$

How much should Rhea Samantha record as commission income earned for

$2023?$

$$485,000$

$$715,000$

$$635,000$

$$565,000$