2. Unearned Rent Revenue 378,000. The company began subleasing office space in its new building on November 1. At December 31, the company had the following rental contracts that are paid in full for the entire term of the lease. Date Term (in months) Monthly Rent Number of Leases Nov. 1 9 5,000 5 Dec. 1 6 8,500 3 Refer to datum #2 from P3.4 on page 3-52. Suppose, instead, that the balance of Unearned Revenue were zero, and the Rent Revenue account has a 378,000 credit balance. In other words, the business credited Rent Revenue each time it received a rent payment. Prepare the adjusting journal entry under these revised facts