[单选题]
An electrical appliance company had some sales businesses in 2016:(1) Sold electrical appliances needed installation and test on 10 August; the goods were delivered to the purchaser and had been installed and tested on 20 August;(2) Sold electrical appliance by the settlement methods of collection with acceptance, the procedure of collection was finished on 5 September;(3) Advance payment received on 15 August from an electrical appliance order placed by astadium, the goods were delivered on 15 September;(4) Sold electrical appliance by means of consignment and paid commission to the consignee, the enterprise received the list of the consignment on 20 August.Which of the above sales income(s) can be recognised in August 2016?
A .(1) only
B .(2) and (3) only
C .(4) only
D .(1) and (4) only
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