14. A magazine publisher has an account called "unearned subscription revenue". The transaction that causes the balance of this account to decrease is: A. cash is received from new subscribers. B. magazines are printed for the publisher. C. magazines are mailed to subscribers. D. subscriptions are sold to new subscribers. 12. The purpose of reporting Current Maturities of Long-Term debt is: A. to report any portion of a long-term borrowing that is to be paid in the upcoming accounting period. B. to reclassify a portion of debt from the concurrent section of the balance sheet to the current section of the balance sheet. C. to properly classify liabilities. D. all of the above. 6. A loan discount is: A. a loan used to purchase a bond at a discount. B. a discount market interest rate on a loan. C. the same as a bond discount. D. none of the above