<span>
<span>The
liability created by receiving cash before providing the service or
delivering the goods in question is called unearned revenue. In this case, the entity providing the
goods/services records this transaction as revenue that has been generated
but in real sense, the seller remains with the liability until after the actual delivery
of the goods/services. The purpose of this practice can be advantageous to
the seller in certain situations such as easing the burden of paying interest
on debts.</span></span>
Answer: in pic
explanation: found here https://environmental-conscience.com/being-a-consultant-pros-cons/