All stages of an enterprise are involved, either directly or indirectly, in fulfilling a customer request

Who among the following received an individual incentive?

(a) Heather earned a $5,000 bonus for meeting her sales goal in the first quarter. (b) Sumit and his colleagues were offered to buy a share of their company's stock at a reduced price. (c) Everyone on Tony's team received a gift card worth $50 for producing the most number of error-free parts in the previous month. (d) Gina, Tanu, and Ritu earned $400 each above their salary after successfully completing a team project.

Sydney & Caesar Law Firm uses the cash basis to keep their accounting records. During 2014, they collected $400,000 from clients. On December 31, 2013 they had accounts receivable of $60,000. On December 31, 2014 they had accounts receivable of $80,000 and unearned revenue of $15,000. Using the accrual basis, how much is Sydney & Caesar Law Firm's service revenue for 2014?

A) $340,000 B) $395,000 C) $405,000 D) $420,000