Answer:
$900 is the correct answer
Explanation:
The reason is that according to the accrual basis the earnings must be realized when they are earned. In the question it is clearly stated that the earnings per month are $900 ($5400/6months). As services for the five months are delivered and the remainder left is of only one month. So the earnings that will be realized in the accounting books will be:
Dr Unearned Revenue $4500
Cr Revenue Earned $4500
Furthermore, the amount left in the unearned revenue account will be $900 ($5400-$4500).
