A restaurant pays $48,000 on 1st June 2019 to rent a building for the next six months. The accountant recorded that amount as a rental expense. What would be the adjustment journal entries on 30th June 2019?

		DR Rent Expense $40,000 CR Prepaid Rent $40,000
		DR Rent Expense $8,000 CR Prepaid Rent $8,000
		DR Prepaid Rent $40,000 CR Rent Expense $40,000
		DR Prepaid Rent $8,000 CR Rent Expense $8,000