a. Unearned Rent Revenue. The Krug Company collected $7,800 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 $90 per insect treatment. A customer paid $360 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 $27,600 cash for six months of rent in advance and took occupancy immediately. The company recorded the cash as Unearned Rent Revenue. View transaction list Journal entry worksheet 1 2 3 The Krug Company collected $7,800 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. Note: Enter debits before credits Debit General Journal Transaction Credit a. Record entry Clear entry View general Journal bout