company recorded a debit to Cash and a credit to Unearned Rent Revenue for the advance payment on September 1. Journal entry worksheet A client paid $300 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 $30 per session. At December 31 , the company had performed 2 sessions for the client. Note: Enter debits before credits