I need to know why the correct answer is correct and are the marked answers are right???

for a s2.400 from Carrier publish they mag twelve-month subscription starting May 1, 2016 to a record on December 1, Media What journal entry should DR CR 1,600 A. Expense Prepaid 1,400 B. Revenue Deferred Revenue 1.400 2.400 2,400 C. Deferred Revenue Cash D. Deferred Revenue 1.600 Subscription Revenue 1.600 14. A company is fighting litigation and has recorded a contingent liability on the balance sheet for future settlement. Based on the company's treatment of the liability, the settlement is: A. Reasonably possible and estimable B. Probable and reasonably estimable C. Probable and not reasonably estimable D. Remote and not reasonably estimable 15. Cryer, Inc. has a $45,000,000 note payable on its balance sheet as of 12/31/16, of which $6,000,000 is due in 2017. Cryer will report the liability as what on its 1231116 balance sheet: A. A $45,000,000 current liability B A$6,000,000 current liability and a $39,000,000 long-term liability c A $6,000,000 current liability and a $45,000,000 long-term liability D. A $45,000,000 long-term liability