What is unearned revenue?

a. A deferred revenues that have been received in advance and initially recorded as liabilities but expected to become revenues through the normal operation of the business

b. A deferred revenues that have been received in advance and initially recorded as assets but expected to become revenues through the normal operation of the business

c. A deferred expenses that have been paid in advance and initially recorded as assets but expected to become expenses through the normal operation of the business

d. A deferred expenses that have been paid in advance and initially recorded as liabilities but expected to become expenses through the normal operation of the business

e. A deferredrevenue that have been received in advance and initially recorded as liabilities but expected to become expenses through the normal operation of the business