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Unearned revenue on the books of one company is likely to be an accrued expense on the books of the company that made the advance

Unearned revenue on the books of one company is likely to be
an accrued expense on the books of the company that made the advance payment.
a prepaid expense on the books of the company that made the advance payment.
an unearned revenue on the books of the company that made the advance payment.
an accrued revenue on the books of the company that made the advance payment.
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