[单选题]
On 28 September 2014, GY received an order from a new customer, ZZ, for products with asales value of $750,000. ZZ enclosed a deposit with the order of $75,000.On 30 September 2014, GY had not completed the credit referencing of ZZ and had notdespatched any goods.Which ONE of the following will correctly record this transaction in GY’s financialstatements for the year ended 30 September 2014 according to IAS 18 Revenue?
A .Debit Cash $75,000; Credit Revenue $75,000
B .Debit Cash $75,000; Debit Trade receivables $675,000; Credit Revenue $750,000
C .Debit Cash $75,000; Credit Deferred revenue $75,000
D .Debit Trade receivables $750,000; Credit Revenue $750,000
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