(TCOs B and E) Biggs service company uses accrual accounting, revenue should be recorded and reported when (Points :

hello can any one help me with the following question

       Biggs receives cash from the customer after the services are performed 
       Biggs receives cash from the customer before the services are performed
       when Biggs performs the services without regard to when cash is received
       when Biggs receives cash without regard to when the services are performed