During $2020,$ Ocean Consulting had the following transactions with it clients $($customers$)$:

On February $1,2020,$ the company received cash of $$6,300$ from clients in payment of their account balances as of December $31,2019.$

On November $1,2020,$ the company received $$3,300$ cash as payments in advance for services to be performed in $2021.$

The company received a total of $$19,500$ in cash for services that were performed during $2020.$

The company sent bills totaling $$5,300$ to clients for services performed during $2020$; this amount was unpaid as December $31,2020.$

What is the amount of Service Revenue that will be reported on the income statement for the year $2020?$

Multiple Choice

$$34,400$

$$28,100$

$$24,800$