1. The primary difference between revenue and unearned revenue is:

   	A.	There is no difference. They both appear on the balance sheet at inception.
   	B.	Revenue is posted to the income statement and unearned revenue is posted to the balance sheet.
   	C.	Revenue is posted to the balance sheet and unearned revenue is posted to the income statement.
   	D.	Revenue impacts the cash flow statement and unearned revenue does not.
   	E.	Revenue does not impact the cash flow statement and unearned revenue does.