Ebbissibien sells one and two year video on demand subscriptions for its video streaming business. Subscriptions are collected in advance and credited to sales. An analysis of the recorded sales activity revealed the following:

2014 2015

Sales 420,000 500,000

Less: Cancellations (20,000) (30,000)

Net Sales 400,000 470,000

Subscriptions expirations 2014 2015

2014 120,000

2015 155,000 130,000

2016 125,000 200,000

2017 140,000

400,000 470,000

In Ebbissibiens December 31, 2015 balance sheet , the balance for unearned subscription revenue should be:

a.) 122,000

b.)140,000

c.) 155,000

d.) 131,000