Use the information below to answer the following: 1/1/X0 12/31/X0 Prepaid dues $2,700 $ 1,500 Dues received in advance $ 600 $ 100 Cash received for dues $31,000 What is accrual basis dues revenue for the year? $29,800 $30, 300 $30,500 $31,500 $32,200 B