Can someone help me figure this income Statement out this income statement, please?

I do not know why unearned revenue cannot be revenue? What should the correct answer be ?

Mar. 30 The company purchased $600 of additional office supplies on credit. Mar. 31 The company paid $500 cash for this month's utility bill. Requirement General Journal General Ledger Trial Balance Income Statement St Retained Earnings Balance Sheet Impact on Equity Using the dropdown buttons, select the financial statement elements and account titles to be included on the income statement. The account balances will automatically populate. VENTURE CONSULTANTS Income Statement For Month Ended March 31 Revenues: Services revenue No journal entry required Expenses: Utilities expense No journal entry required Net income Denzel Brooks opens a web consulting business called Venture Consultants and completes the following transactions in March. Using the following transactions, record journal entries, create financial statements, and assess the impact of each transaction on the financial statements. Mar. 1 Brooks invested $150,000 cash along with $22,000 in office equipment in the company in exchange for common stock. Mar. 2 The company prepaid $6,000 cash for six months' rent for an office. The company's policy is to record prepaid expenses in balance sheet accounts. Mar. 3 The company made credit purchases of office equipment for $3,000 and office supplies for $1,200. Payment is due within 10 days. Mar. 6 The company completed services for a client and immediately received $4,000 cash. Mar. 9 The company completed a $7,500 project for a client, who must pay within 30 days. Mar. 12 The company paid $4,200 cash to settle the account payable created on March 3. Mar. 19 The company paid $5,000 cash for the premium on a 12-month insurance policy. The company's policy is to record prepaid expenses in balance sheet accounts. Mar. 22 The company received $3,500 cash as partial payment for the work completed on March 9. Mar. 25 The company completed work for another client for $3,820 on credit. Mar. 29 The company paid $5,100 cash in dividends. Mar. 30 The company purchased $600 of additional office supplies on credit. Mar. 31 The company paid $500 cash for this month's utility bill. Requirement General Journal General Ledger Trial Balance Income Statement St Retained Earnings Balance Sheet Impact on Equity Using the dropdown buttons, select the financial statement elements and account titles to be included on the income statement. The account balances will automatically populate. VENTURE CONSULTANTS Income Statement For Month Ended March 31