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B is corrent because accrual-based revenues would include all sales made during year 2. The cash received of $200,000 from year 2 sales and the cash received during year 3 of $75,000 for the year 2 sales are included in sales for year 2 ($200,000 + $75,000 = $275,000). Collection of year 1 sales would decrease the accounts receivable account. Collection of year 3 sales during year 2 would be recorded as unearned revenue.
A is incorrect because it omits cash receipts in year 3 from year 2 sales, and it counts cash receipts in year 2 from year 1 sales, as well as cash receipts from year 2 sales for year 2 ($120,000 + $200,000= $320,000). Accrual-based revenues would include all sales made during year 2. The cash received of $200,000 from year 2 sales and the cash received during year 3 of $75,000 for the year 2 sales are included in sales for year 2 ($200,000 + $75,000 = $275,000). Collection of year 1 sales would decrease the accounts receivable account. Collection of year 3 sales during year 2 would be recorded as unearned revenue.    
C is incorrect because it incorrectly includes all cash receipts in year 2 for sales in years 1, 2, and 3 and omits year 3 cash receipts for year 2 sales ($120,000 + $200,000 + $50,000 = $370,000).    Accrual-based revenues would include all sales made during year 2. The cash received of $200,000 from year 2 sales and the cash received during year 3 of $75,000 for the year 2 sales are included in sales for year 2 ($200,000 + $75,000 = $275,000). Collection of year 1 sales would decrease the accounts receivable account. Collection of year 3 sales during year 2 would be recorded as unearned revenue.    
D is incorrect because it only considers year 2 cash receipts from customers for the year 2 sales, not all sales made during year 2.   Accrual-based revenues would include all sales made during year 2. The cash received of $200,000 from year 2 sales and the cash received during year 3 of $75,000 for the year 2 sales are included in sales for year 2 ($200,000 + $75,000 = $275,000). Collection of year 1 sales would decrease the accounts receivable account. Collection of year 3 sales during year 2 would be recorded as unearned revenue.