A magazine distributor ships a supply of weekly issues to a chain of grocery stores on March 1. The grocery chain will receive a 20% commission on any magazines sold. Any magazines not sold at the end of the week are returned to the distributor at the same time that the inventory of the next weekly issue is dropped off at the grocery store. At what point in the process does the distributor recognize revenue?
A) When the magazines are shipped to the grocery store
B) When the magazines are sold by the grocery store
C) When the magazines are returned by the grocery store
D) At the end of the week, regardless of sales
