1) Present, in journal form, the adjustments that would be made on July 31, 2018, the end of the fiscal year, for each of the following.

A. The supplies inventory on August 1, 2017 was $9,350. Supplies costing $24,150 were acquired during the year and charged to the supplies inventory. A count on July 31, 2018 indicated supplies on hand of $8,810.

B. On April 30, a ten-month, 6% note for $30,000 was received from a customer

C. On May 1, $20,000 was collected as rent for one year and a nominal (temporary) account was credited.

I have a question about C.

Answer said 20,000 *(9/12) = 15,000

Rent Revenue (Corrects for prior entry) 15,000

Unearned Rent Revenue 15,000

But Why do we have to use nine instead of three

Because I think May 1 - July 31 has three month