What happens next in this paragraph?

How to account for advance payments
Qualify the type of advance payment.
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.
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. Create a special account in the company accounting journal.