Goods having cash sales price ₹20,000 with provision for installment payment in two equal installments of ₹11,000 to be paid at the end of six months and 12 months. The sales revenue to be recognized in books of accounts should be

(a) ₹22,000

(b) ₹20,000

(c) ₹11,000 after six months

(d) ₹11,000 at the end of year