Which of the Following Is Correct

Multiple Choice

Which of the following is correct?

A) Unearned revenues are considered increases to stockholders' equity.
B) Working capital is measured as current liabilities minus current assets.
C) Working capital increases when a company pays the principal on a long-term note.
D) Unearned revenues will eventually become revenue earneD.Unearned revenues are considered a liability account until the company has provided the services at which time the revenue will be recognized.