A tenant rented space in the company office building on October 1 at $450 per month, paying six months' rent in advance. The Company bookkeeper recognized a current liability of $2,700. The December 31, year-end adjusting entry would be

Select one:

a. DR: Unearned Rent $1,800; CR: Rent Revenue, $1,800.

b. DR: Unearned Rent $1,350; CR: Rent Revenue $1,350.

c. DR: Cash $2,700; CR: Rent Rev $1,800; CR: Unearned Rent $900.

d. DR: Rent Revenue $900; CR: Unearned Rent $900