67 Unearned income for December All customer payments received in December were recorded as income but not all services have been provided as of December 31, 2020. Any amounts for services not yet provided must be removed from Dog Walking Income and added to the liability account Unearned Revenue through an adjusting entry. Martha Stuart was billed $150 for two weeks of weekly walks on invoice 75 #113 (five walks per week, ten walks in total). Martha's dog had only been 75 walked five times by 12/31. Frank Beagle was billed $140 for four weeks of twice-a-week walks on invoice #112 (two walks per week, eight walks in total). Frank's dog was walked only one week (two times) through the end of December