On December $15,2016,$ So Sweet Bakery receives an order from a customer for services to be performed on December $28,2016.$ Due to a backlog of orders, the company does not perform the services until January $3,2017.$ The customer pays for the services on January $16,2017.$

The revenue recognition principle requires the revenue to be recorded by the company on:

A$)$ January $3,2017$

B$)$ December $15,2016$

C$)$ January $16,2017$

D$)$ December $28,2016$