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Helping Hand Outdoor Services pre - sells yard maintenance packages for the gardening season. During October, the company collects cash from clients for Christmas trees

Helping Hand Outdoor Services pre $-$ sells yard maintenance packages for the gardening season. During October, the company collects cash from clients for Christmas trees to be delivered in December. Snow removal services are also provided. Helping Hand prepares adjusting entries monthly. The following selected accounts appear on the November $30, 2020,$ unadjusted trial balance:

$\$ table $[[$ Account $,$ Debit,Credit $], [$ Unearned lawn services,,$ $102, 000$

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