Great, take that 700 and pay someone to teach you how to ask better questions.

And your question is?

Sounds like they are bragging how good their delivery service is. Perhaps they want to hire an accountant for it.

For performing a service and receive money from a customer, the journal entry will be:
Debit Cash for the amount received
Credit Service Revenue for the amount

For being paid in advance for a service to be performed later, the journal entry will be:
Debit Cash for the amount received
Credit Unearned Service Revenue (a liability account) for the amount.

When the service is provided the journal entry will be:
Debit Unearned Service Revenue for the amount earned
Credit Service Revenue for the amount earned.