The accrual basis of accounting records revenues when they are:

B. earned

because income can not be recorded until it is virtually certain (above95%)

on accrual basis in accounting you can recognises revenue when they are earned, when the sale is executed or services are rendered 

Earned. Because,under the accrual basis of accounting, the receipt of cash and the payment of cash are not the focus of reporting revenues and expenses.

The accrual basis of accounting records revenues when they are (B.) Earned.