Is there a picture to go with the question?
The answer to tgis is going to be B .i think
The two cell layers being referred from the question are a layer of alveolar cells and layer of endothelial cells. Gases must diffuse to these layers to proceed to the plasma. The layer of alveolar cells make up the alveolar wall while the layer endothelial cells consist the capillary wall.
Answer:debit cash $100,000 and credit unearned service revenue $100,000
Explanation:
Receiving cash in advance of services will increase the cash account (debit) and the unearned service revenue account (credit). A liability is recorded because services are owed.