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 Balance Sheet?

Select one:

a.

Revenue in Advance $360

b.

Revenue in Advance $540

c.

Unearned Service Revenue $90

d.

Unearned Service Revenue $180

e.

None of the above