ABC Company is a magazine publisher. In an effort to expand the magazine's circulation, ABC Company decided to give new subscribers a large discount if they subscribe to three years of magazines in advance. Under this program, ABC Company attracted 5,730 new subscribers, each of whom paid $99 for 3-year subscription. ABC Company received the cash in December, 2021 while the subscriptions start in May, 2022 and run through April, 2025. Calculate the amount of unearned revenue shown in ABC Company's balance sheet at December 31, 2023. On August 1, 2019, Jason Company borrowed $46,000 from a bank on a 12%, 7-month note payable. On June 1, 2020, Jason Company borrowed $36,000, from a bank on a 12%, 10-month note payable. Calculate the total amount of interest expense reported by Jason Company in its 2020 income statement related to these two loans