2. Grocery Store tenant gets billed for rent every January for the prior full year's occupancy of a space at a Shopping Center (i.e. On January of 2016, a bill would go out for full amount due for the period January through December of 2015). Their annual rent is in the amount of $12,000. a. What is the reoccurring general ledger entry to accrue for this income on a monthly basis? b. What type of adjustment needs to be made when the rent is billed in January