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B is corrent because deposits and prepayments received for goods or services to be provided in the future are deferred revenues. These would be reported as liabilities because an enterprise has an obligation to provide goods or services to those who have paid in advance.
A is incorrect because deposits and prepayments received for goods or services to be provided in the future are deferred revenues. These would be reported as liabilities because an enterprise has an obligation to provide goods or services to those who have paid in advance.  
C is incorrect because deferred revenue is a liability to outside parties rather than a component of stockholders’ equity.
D is incorrect because the revenue is not considered earned until the goods or services are provided (i.e., the magazines are delivered).