Which of the following is correct?

A) Deferred revenues are considered increases to stockholders' equity.
B) Working capital is measured as current liabilities minus current assets.
C) Working capital increases when a company pays the principal on a long-term note.
D) Deferred revenues will eventually become revenue earned.

Deferred revenues are considered liabilities until the goods or services are delivered, at which point they become revenue earned. Therefore, option D is the correct statement. Option A is incorrect because deferred revenues are considered a liability, not an increase in equity. Option B is incorrect because working capital is measured as current assets minus current liabilities, not the other way around. Option C is incorrect because paying the principal on a long-term note would decrease a company's assets and liabilities and not affect working capital.