What accounts are received 8000 cash as advance payment on equipmetn rental

Revenues that are paid in advanced are liabilities, because you still owe something to the customer. (In this case, the use of equipment, rent.) So it's a credit to a liability account called Unearned Something. Since this is rent, you'd call it Unearned Rent. (Or Deferred Rent.) And receiving cash is receiving cash -- where does that go?