Answer:
Explanation:
Two accounts that are unique to service businesses are:
1. **Service Revenue or Service Sales Account:** This account is used to record the revenue generated from providing various services to customers. It represents the income earned by the service business for the services it provides. Service revenue is a key source of income for service-oriented companies.
2. **Unearned Revenue (or Deferred Revenue) Account:** This account is used to record payments received in advance for services that will be provided in the future. Since services may be delivered over a period of time, unearned revenue represents a liability to the company until the services are actually performed.
These accounts reflect the specific nature of service businesses where the primary source of revenue is derived from services rendered to clients or customers, rather than from the sale of tangible goods.