A liability created by the receipt of cash from customers in payment for products or services that have not yet been delivered to the customers is 0000 C d recorded as a debit to an unearned revenue account recorded as a credit to an unearned revenue account recorded as a credit to a prepaid expense account not recorded in the accounting records A liability created by the receipt of cash from customers in payment for products or services that have not yet been delivered to the customers is 0000 C d recorded as a debit to an unearned revenue account recorded as a credit to an unearned revenue account recorded as a credit to a prepaid expense account not recorded in the accounting records