ABC Co. leased a portion of its store to another company for eight months beginning on October 1, 2014, at a monthly rate of $800. This other company paid the entire $6,400 cash on October 1, which ABC Co. recorded as unearned revenue. The journal entry made by ABC Co. at year-end on December 31, 2014, would include a: 1) Debit to Rent Earned for $2,400. 2) Credit to Unearned Rent for $2,400. 3) Debit to Cash for $6,400. 4) Credit to Rent Earned for $2,400. 5) Debit to Unearned Rent for $4,000