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? $8,500. O $11,500. O $15,500. O $9,000.