Listed below are seven corporations that receive cash from customers prior to earning revenue:

America West Corporation (airline)
The New York Times Company (newspaper)
Royal Caribbean (cruise company)
Devry, Inc. (for-profit technical college)
Clear Channel Communications, Inc. (radio broadcasting)
AFLAC Incorporated (health insurance)
Bally Total Fitness Corporation (fitness club)

a. Listed below are the accounts used by these corporations to report unearned revenue:
Deferred Advertising Income
Air Traffic Liability
Deferred Member Revenues
Customer Deposits
Unearned Premiums
Unexpired Subscriptions
Deferred Tuition Revenue
Match each corporation with the account title it uses to report unearned revenue.

b. Apply the realization principle to explain when each of these corporations converts unearned revenue to earned revenue.