16 Henson Company has a large consulting practice. New clients are required to pay one-half of the consulting fees up front. The balance is paid at the conclusion of the consultation. How does Vickers account for the cash received at the end of the engagement? 1.Prepaid Service Fees/Service Revenue 2. Cash/Service Revenue 3. None 4. No entry is required when the engagement is concluded 5. Cash/Unearned Service Revenue