Adoctor for the benson family practice performs a sports physical exam for allison smythe on february 1. the charge for the exam is $100; smythe's insurance company, cardinal health, is billed for the entire $100 on february 1. cardinal health receives the invoice on february 2, and enters the amount into its payment system on february 4. benson family practice receives the $100 payment from cardinal health on february 20. on which date would benson family practice recognize the revenue for the smythe's physical?