4. 5. Unearned Revenue Adjusting Journal Entries: (assume the fiscal year end is 12/31/2022) On December 1, 2022, we collected $6,000 for rent for the term December 1 through May 31, 6 months. Cash was initially debited and Deferred Rent Revenue was credited. How much of that unearned revenue has now been earned? a. Accrued Expense Adjusting Journal Entries: (assume the fiscal year end is 12/31/2022) Salaries expense of $15,500 have been incurred by the company's employees (but not yet paid to them) as of December 31, 2022. What amount of liability and expense is currently not on the company's books, but needs to be? a.