Accrual Basis Revenue Calculation Steps:

• Identify opening accounts receivable (debtors) as fees owed on 1 April 2021.
• Note cash received from clients during the year.
• Apply accrual formula: Revenue = Cash received + Closing receivables - Opening receivables.
• Recognize missing closing receivables balance prevents exact calculation.

Not enough information to determine precise revenue.

Why A is correct:

• Cannot confirm; lacks closing debtors data required by accrual accounting principle (revenue recognized when earned, not when cash received).

Why the others are wrong:

• B: Assumes unsubstantiated closing debtors increase.
• C: Assumes even larger unstated closing balance.
• D: Assumes maximal unstated adjustment not supported.

Final answer: Not enough information.