Franco Is Owner and Operator of a Cleaning Service Who

Franco is owner and operator of a cleaning service who uses the accrual method of accounting.He receives the following payments on December 31,2013,the last business day of his tax year:
$5,000 -Checks received from customers for services rendered during November and December 2013.The checks are deposited in his bank account on January 4,2014.
$4,000 -Checks received from customers for services to be rendered during 2014.The checks are received in the morning mail and deposited in his bank account on December 31,2013.
$2,400 -A check received from a customer for a service contract.The services under the contract are to be rendered in 2014.The customer met Franco at the New Year's Eve party and gives Franco the check at 11:30 p.m.The check is deposited in his bank account on January 4,2014.
How much of the $11,400 collected by Franco on December 31 must be included in his 2013 gross income?

A) $ 5,000
B) $ 6,400
C) $ 7,400
D) $ 9,000
E) $11,400