sales revenues of a utility for a certain fiscal period include: A. are equivalent to total debits to Customer Accounts Receivable for that period. B. Include receivables billed during a fiscal period plus receivables billed early in the next year if meters were read before year-end C. Should be reported on the cash basis for the sake of conservatism. D. Include billed receivables and an accrual for unbilled receivables as of the balance sheet date