Need to find answer for unearned management fees expense!!

Here is the question-

The unearned management fees were received and recorded on October 1, 1984. The advance payment covered six months management of an apartment building.

Unearned Income is a Liability representing Income received but not yet earned. This applies to advanced payments received.
To record income from these is to debit the liability account (780)and credit Income (Mgmt Fee)(780)

Thank you Addi38!