1) Jones Corporation enters into a contract with Warner Video to add their programs to Jones' network. Warner will pay Jones an upfront fixed fee of $250,000 for 12 months of access, and will also pay a $110,000 bonus if Jones' users access Warner Video for at least 10,000 hours during the 12-month period. Jones estimates that it has a 60% chance ofearning the $110,000 bonus. Refer to Jones Corporation. Upon collection of the upfront fee, Jones would recognize a/an A) unearned revenue of $360,000 B) prepaid revenue of $250,000 C) prepaid revenue of $360,000 D) unearned revenue of $250,000