Get Fit Now gets a new client who prepays $$540$ for a package of six physical training sessions. Get Fit Now collects the $$540$ in advance and will provide the training later. After four training sessions, what should Get Fit Now record in its Profit or Loss Statement and Balance Sheet?

Question $6$ Select one:

a$.$

Cash $$540$; Revenue in Advance $$540$

b$.$

Revenue $ $180$; Revenue in Advance $$360$

c$.$

Revenue $$90$; Revenue in Advance $$450$

d$.$

Revenue $$360$ ; Revenue in Advance $$180$

e$.$

None of the above