$1.$ Complete the paragraph explaining why unearned revenues are liabilities instead of revenues. In the explanation, use the following actual example: Maclean's magazine collects cash from subscrib advance and later delivers magazines to subscribers over a one$-$year period. Explain what happens to the unearned subscription revenue over the course of a year as Maclean's delivers magazines to subscribers. Into what account does the unearned subscription revenue go as Maclean's delivers magazines?$2.$ Give the journal entries that Maclean's would make to$.$a$.$ Collect $$35,000$ of subscription revenue in advanceb. Record earning $$15,000$ of subscription revenueInclude an explanation for each entry.