A gym offers one-year memberships for $99 and requires customers to pay the full amount of cash at the beginning of the membership period. For the gym, this is an example of a(n):

A gym offers one-year memberships for $99 and requires customers to pay the full amount of cash at the beginning of the membership period. For the gym, this is an example of a(n):


A) Accrued expense.

B) Accrued revenue.

C) Prepaid expense.

D) Deferred revenue.


Answer: D


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