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.
The decrease in unearned revenue reduces the amount of services you still owe your customer. For example, if you earned $40 in revenue during a month as a portion of the unearned fees you collected, increase your revenue account by $40 and decrease your unearned revenue account by $40.