Kostner Financial Services Inc. purchased computers that are to be used in its consultancy services. As per the matching principle, the related account that should appear on the balance sheet as of December 31, 2014, is. Depreciation Expense Service Revenue Accumulated Depreciation Equipment Expense Unearned revenue is revenue that will be collected and earned in the future the business has collected in cash, but not yet earned has been collected and earned the business has earned, but not collected in cash