Never heard that it could. Works well for flys though. Find the hole they are entering in and hang 2" fiberglass bug screening useing ducktape along the area. Bats will crawl out but can't figure out how to get back in. Seal hole after 3-4 days.

Unearned revenue is recorded as a debit to cash and a credit to unearned revenue.

If the unearned revenue was the result of a canceled sale without a refund then the entire sale should be credited or reversed. This will credit accounts receivable and debit sales. The entry to record the unearned revenue would be a debit to accounts receivable and a credit to unearned revenue for the actual amount collected.

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