Concept:Subscription in advance is an amount received by a club for a future period, so it is an unearned income.Explanation:Subscription in advance represents money paid by members for the next accounting period.The club has not yet earned this income, since it still owes the members the right to enjoy club facilities.Therefore, it is a liability that is expected to be settled within the current operating cycle.Short-term or current liabilities are obligations due within one year, so this amount is classified as a current liability.Answer:D. current liability.