Nettleton Technologies has a December $31$ year$-$end. They provided services worth $$40,000$ in December and were paid $$10,000$ in cash at that time with the rest paid in January. The employees who performed the services were paid $$25,000$ for their work in January. Under the expense recognition principle how much net earnings would be reported in December?

Multiple Choice

$$15,000$

$$30,000$

$$(15,000)$

$$40,000$