a$.$ A client paid $$340$ cash in advance on December $1$ for $10$ sessions. This was recorded with a debit to Cash and a credit to Unearned Services Revenue. The Company charges $$34$ per session. At December $31,$ the company had performed $2$ sessions for the client.

b$.$ A tenant paid the company $$26,400$ cash for twelve months of rent in advance and moved in immediately on September $1.$ The company recorded a debit to Cash and a credit to Unearned Rent Revenue for the advance payment on September $1.$

Journal entry worksheet

$1$

$2$

A client paid $$340$ cash in advance on December $1$ for $10$ sessions. This was recorded with a debit to Cash and a credit to Unearned Services Revenue. The Company charges $$34$ per session. At December $31,$ the company had performed $2$ sessions for the client.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[$a$.,,,],[,,,],[,,,]]$