Unearned fees appear on the a. balance sheet in the owner's equity section b. income statement as revenue c. balance sheet in the current assets section d. balance sheet as a current liability

d.balance sheet as a current liability

Explanation:

Unearned fees are those fees which you have received in advance from client and did not performed the services yeas. You have an obligation to perform the services in future. So, this is classified as a liability. As services will be performed in near future ( within 1 year) so, it is classified as current liability.  

answer; coefficient of correlation;

answer; experimentation;