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The Smith Daughters, Inc. started and ended the year with unearned revenue account balances of $500,000...

The Smith Daughters, Inc. started and ended the year with unearned revenue account balances of $500,000 and $485,000. Smith Daughters collects all payments in advance of service. The company earned $2,000,000 of revenue from customers. How much cash did the company collect as advances from customers during the year?

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Answer #1

Cash collections in advance from the customers = Ending balance + Earned income - Opening balance

= $485,000 + $2,000,000 - $500,000

= $1,985,000

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