Total Fitness Plus gains a client who prepays $420 for a package of six physical training sessions. Total Fitness Plus collects the $420 in advance and will provide the training later. After four training sessions, what should Total Fitness Plus report on its income statement assuming it uses the accrual basis accounting method? OA. Unearned service revenue of $280 B. Service revenue of $420 OC. Service revenue of $280 OD. Cash of $140