please i need help with these two

QUESTION 11 account to Bonds Payable; Premium on Bonds Payable is a(an). account to Bonds Payable. Discount on Bonds Payable is a(an) contra; adjunct adjunct; adjunct contra; contra; adjunct; contra QUESTION 14 Solutions Services sells service plans for commercial computer maintenance. The price for each plan is $1,400 per year, paid in advance On October 1, 2018, a service plan was sold to a new customer for cash, and the plan covers the period October 1, 2018 to September 30, 2019. Adjusting entries are made on December 31 of each year. What is the balance in the Unearned Revenue account as of December 31, 2018? $1,400 $1,050 $700 $350