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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? 1) 2) Type of Account Asset Liability Revenue Revenue Financial Statement Balance Sheet Balance Sheet Balance Sheet Income Statement 3) 4) Multiple Choice Option 3 O Option 1 O Option 2 O Option 4 At the start of the first year of operations, a company's retained earnings on the Balance Sheet would be: Multiple Choice equal to contributed capital. equal to the negative of liabilities. O equal to shareholders' equity equal to zero