United Airlines Holdings discloses two accounts on its financial statements entitled "Advanced ticket sales" and "Frequent flyer deferred revenue" with 2019 balances of $4.8 billion and $2.4 billion, respectively.

INSTRUCTIONS:
a. On what financial statement and in which section of that statement would these two accounts be found?
b. Explain what these accounts represent and the accounting treatment associated with them in terms of the principles of revenue recognition and matching.
c. Under this accounting treatment, how are important financial ratios, such as earnings per share and the current ratio, affected (1) when these accounts are increased and (2) when they are decreased?