ABC Company rented office space to XYZ Company and collected six months of rent in advance on November 1 Year 1. The advance amounted to $12,000. What is the appropriate adjusting journal entry to be made by ABC Company on December 31, Year 17 DR Cash $12,000 CR Uneamed Revenue $12,000 DR Rent Expense $4,000 CR Prepaid Rent Expense $4.000 No adjusting Journal entry necessary DR Unearned Revenue $4.000 CR Rent Revenue $4,000 DR Cash $4.000 CR Rent Revenue $4,000 DR Unearned Revenue $12,000 CR Rent Revenue $12.000