Here's your solution for 1st problem

On Dec 2006 Subscription revenue is 5200 * 50=260,000(unearned revenue)

On March 31st , 260,000* 3/12=65000 is earned

Therefore, Remaining U/R=260,000-65000=195000

Taxable income=225,000

Interest rate=35%

225,000* .35=78750(Interest Payable)

Total current Liability on March 31st is 195000+78750=273750