Even the most careless conduct will not result in liability for negligence unless there is actual harm

Get Fit Now gains a 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 report on its income statement assuming it uses the accrual basis accounting method?

a. service revenue of $360 b. service revenue of $540 c. unearned service revenue of $360 d. cash of $180

How are tables in a (M:M) association physically linked?