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ABC Company offers customers a reduced price for lawn care if they pay for 6 months service in advance. In March 2020, ABC collects $270,000

ABC Company offers customers a reduced price for lawn care if they pay for 6 months service in advance. In March 2020, ABC collects $270,000 cash for services to be provided from April through September. ABC recognizes revenue proportionately over the 6-month period. What is ABC's unearned revenue liability as of April 30?

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