The following information relates to Dawson Company on December 31, 1990, the end of its annual accounting period.

a. Dawson rents office space for \(\$ 2,000\) per month. The company failed to pay the rent for December until January 6, at which time it paid the rent for December and January.

b. Because Dawson does not use all of its office space, it subleases space to a tenant for \(\$ 400\) per month. The tenant failed to pay the December rent until January 8, at which time it paid the rent for December and January.

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1. Assuming that Dawson does not use reversing entries, prepare adjusting journal entries dated December 31. Also prepare entries to record Dawson's payment of rent in January and the receipt of rent in January from Dawson's tenant.

2. Assuming that Dawson uses reversing entries, prepare adjusting journal entries dated December 31 and reversing entries dated January 1. Also prepare entries to record Dawson's payment of rent in January and the receipt of rent in January from Dawson's tenant.