Tessa ordered a refrigerator online from Lowes on November 20 and charged the purchase to her Lowes credit card so that she received a 5% discount. The refrigerator was back-ordered so was not delivered and installed until December 23. The charge was included on Tessa's December Lowes credit card statement which she paid in full on January 7. The 90-day warranty of the refrigerator expired on March 20. Lowes should recognize revenue from the sale of a. March 20 b. December 23 c. January 7 d. November 20