(LO3) In late November, Year 4, Javi received \(\( \$ \) 4,050\) in advance from a customer for monthly painting lessons that were to begin in December, Year 4 and run through May, Year 6.

When must Javi recognize income from the 18 months of advance payment of services:

a. under the cash method of accounting?

b. under the accrual method, assuming he defers the income for financial reporting purposes until it is earned?