Final answer:
A car dealership is most likely to have an unearned revenue account as they receive payment for cars in advance that they have not yet delivered.
Step-by-step explanation:
An unearned revenue account represents a liability for a company that has received money from its customers in advance for goods or services it has not yet provided. Out of the given options, a car dealership is most likely to have an unearned revenue account.
When a customer pays for a car in advance, the dealership has an obligation to deliver the car at a later date. Therefore, the money received from the customer is recorded as unearned revenue until the car is delivered.
An airline may have advanced ticket sales, but those are typically recorded as earned revenue immediately because the service is provided shortly after the purchase. Similarly, a department store and a grocery store typically provide goods and services at the time of purchase, so there would be no unearned revenue account.