2.On November 1, Rent Revenue was credited for $1,800, representing revenue from a subrental for a 3-month period beginning on that date.

3.Purchase of advertising materials for $800 during the year was recorded in the Advertising Expense account. On December 31, advertising materials of $290 are on hand.

Why is the adjusting journal entry for 2 only 600 when there was 2 months of revenue earned by DEC 31st.

For 3 why is Advertising expense 290 and not 510 when 510 was the amount used?