Times-Roman Publishing Company reports the following amounts in its first three years of operation: ($ in 000s) 2013 2014 2015 Pretax accounting income $ 250 $ 240 $ 230 Taxable income 290 220 260 The difference between pretax accounting income and taxable income is due to subscription revenue for one-year magazine subscriptions being reported for tax purposes in the year received, but reported in the income statement in later years when earned. The income tax rate is 40% each year. Times-Roman anticipates profitable operations in the future. Required: 1. What is the balance sheet account for which a temporary difference is created by this situation? Unearned subscription revenue Earned subscription revenue 2. For each year, indicate the cumulative amount of the temporary difference at year-end. (Enter your answers in thousands.) December 31 2013 2014 2015 Temporary difference $ $ $ 3. Determine the balance in the related deferred tax account at the end of each year. Is it a deferred tax asset or a deferred tax liability? (Enter your answers in thousands.) December 31 2013 2014 2015 $ $ $