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.
Once created, these are regular A/R invoices and can have receipts applied to them. Tenant invoices are created for recurring charges, sales overages, common area expenses, rent escalations, and one-time charges. When these items are posted, invoices are created in accounts receivable.