The company A ehf. signs an agreement on January 10, 2020 to hand over the company B ehf. devices of a specific type. The agreement states that the delivery date is March 1. and that the contract price should be paid 30 days after delivery of the equipment. Problems arise with the delivery of the equipment and the buyer agrees that A ehf. does not deliver the equipment until 15 March as A ehf. does. When should income be entered according to the agreement? a. January 10 at the signing of the agreement b. March 1 when the company is to hand over the equipment according to contract c. March 15 when A ehf. delivers the devices d. April 16 when B ehf. pays A ehf. for the devices