3 On December 1, 2021, XYZ Co. agreed to rent space in ABC's building for $5,000 per month, and XYZ paid ABC on December 1 in advance for the first three months' rent. The entry made on December I was as follows: Dr Cash 15,000 Cr Uneamed rent revenue 15,000 The unearned revenue account must be adjusted to reflect the amount eamed as of 12/31/21