1.

1. The beginning balance of Unearned Rent was $16,200 and the ending balance was $22,400. The Rent Earned for the year was $117,400. How much cash was received for rent?

   	A.	$111,200
   	B.	$123,600
   	C.	$156,000
   	D.	$ 78,800

2.

1. The beginning balance of Prepaid Interest was $3,600 and the ending balance was $5,200. The Interest Expense account for the year was $17,200. How much cash was paid for interest?

   	A.	$17,200
   	B.	$16,200
   	C.	$18,800
   	D.	$15,600