Please choose the correct ending to complete the given sentence: Finance and Business: [header] How to account for advance payments [title] Qualify the type of advance payment. [step] This depends on whether or not the goods or services have been delivered. The advance payment is classed as earned revenue if the payment is for goods and services that have been partially or completely delivered to the customer, but have not yet been invoiced.

Ending1: [substeps] The advanced payment is classed as unearned revenue should the payment be for goods and services that will be delivered and invoiced at a future date, since the seller has not yet provided any benefits to the buyer. [title] Create a special account in the company accounting journal. Ending2: Examples of common methods include by mail or through goods delivery direct delivery and by line delivery. Suppliers only receive advance payments when they receive a charge. Ending3: Read the following articles for more information : [substeps] Make sure that the goods or services actually have been delivered to the customer. Check that the goods or services have been been packaged and delivered properly, and have been delivered on time. Ending4: For example, goods delivered to a child the due date should be claimed as a child advance payment. Low-income goods goods delivered to the child at a home should be claimed as individual advance and the delivery period should be kept slow.

Answer format: ending1/ending2/ending3/ending4