Question $1(10$ points$)$

Bill operates a proprietorship using the cash method of accounting, and this year he

received the following:

$$220$ in cash from a customer for services rendered this year

a promise from a customer to pay $$176$ for services rendered this year

tickets to a football game worth $$190$ as payment for services performed last year

a check for $$194$ for services rendered this year that Bill forgot to cash

How much income should Bill realize on Schedule C$?$

$$220$

$$396$

$$410$

$$414$

$$604$