Draw the Bathroom Walls. The first Bathroom we will draw will be 5 feet by 8 feet. Our 32 inch door will open towards the wall, so when the door is fully open, it will rest against the perimeter of the room as to not interfere with traffic. The window will be 32 inches in width and will give daylight to the room.
For accounting purposes, unearned income is debited from a cash account and credited to the unearned revenue account. Unearned revenue accounts should be reported as liabilities on the balance sheet to prevent the possibility of overstating revenue or income.
Revenue Accounts. 1  Sales: income from selling goods to customers. 2  Interest Income: income from lending money or extending credit to customers. 3  Rental Income: income from leasing property.  Service Fees: income from the provision of services such as law, medicine, and accounting.