8) Hummingbird Company is a communications company, specializing in cable television operation, television program development, and other telecommunication services. Its financial statements show \$37,666 in an account called "Deferred Subscriber Revenue," which represents amounts that customers have paid in advance of receiving cable television and internet services. What type of account is this and on what statement is it reported? A) Option 1 B) Option 2 C) Option 3 D) Option 4