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Multiple Choice Question 142 Bonita Industries sells major household appliance service contracts for cash. The service contracts are for a one-year two-year, or three-year period. Cash receipts from contracts are credited to unearned service contract revenues. This account had a balance of $959000 at December 31, 2016 before year-end adjustment. Service contract costs are charged as incurred to the service contract expense account, which had a balance of $239000 at December 31, 2016. Outstanding service contracts at December 31, 2016 expire as follows: During 2017 During 2018 During 2019 $201000 $317000 $139000 What amount should be reported as unearned service contract revenues in Bonita's December 31, 2016 balance sheet? 657000 $ 440000. $ 481000. $720000