a. Unearned Rent Revenue. The Krug Company collected $13,800 rent in advance on November 1, debiting Cash and crediting Unearned Rent Revenue. The tenant was paying 12 months' rent in advance and occupancy began November 1. b. Unearned Services Revenue. The company charges $140 per insect treatment. A customer paid $560 on October 1 in advance for four treatments, which was recorded with a debit to Cash and a credit to Unearned Services Revenue. At year-end, the company has applied three treatments for the customer. c. Unearned Rent Revenue. On September 1, a client paid the company $39,600 cash for six months of rent in advance (the client leased a building and took occupancy immediately). The company recorded the cash as Unearned Rent Revenue. x Answer is complete but not entirely correct. No Transaction General Journal Debit Credit a Cash X 13,800 (x Unearned rent revenue X 13,800 X b. Cash X 560 (X Unearned service revenue X 560 X 3 Cash X 39,600 X Unearned rent revenue X 39,600 X