On November 1, 20X1, Superior Insurance Inc. received $18,000 from one of its customers for an insurance policy that expires October 31, 20x2. Question: How should this $18,000 be reflected in Superior's December 31, 20X1 accrual-based financial statements? Select one: O a. O Insurance Revenue Deferred (Unearned) Insurance Revenue $18,000 $18,000 b. Insurance Revenue Deferred (Unearned) Insurance Revenue $18,000 $ 0 O c. $ 0 O Insurance Revenue Deferred (Unearned) Insurance Revenue $18,000 d. Insurance Revenue Deferred (Unearned) Insurance Revenue $3,000 $15,000 Oe Insurance Revenue $15,000 Deferred (Unearned) Insurance Revenue $3,000