Bill operates a proprietorship using the cash method of accounting, and this year he received the following payments:

Bill operates a proprietorship using the cash method of accounting, and this year he received the following payments:


• $100 in cash from a customer for services rendered this year

• a promise to pay $200 from a customer for services rendered this year

• tickets to a football game worth $250 as payment for services performed last year

• a check for $170 for services rendered this year that Bill forgot to cash


How much income should Bill realize on Schedule C?



A. $100


B. $300


C. $350


D. $270


E. $520


Answer: $520


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