Unearned revenues are

received and recorded as liabilities before the service is provided.

the service has been provided but not yet received or recorded.

the service has been provided and already received and recorded.

the service has been provided and recorded as liabilities before they are received.

b)

Adjusting entries are

a)not necessary if the accounting system is operating properly.

b)made when the cash basis of accounting is used.

c)usually required before financial statements are prepared.

d)made to income statements accounts only.