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 1? DR Cash $4,000 CR Rent Revenue $4.000 DR Rent Expense $4,000 CR Prepaid Rent Expense $4,000 DR Uneared Revenue $4,000 CR Rent Revenue $4,000 DR Cash $12,000 CR Unearned Revenue $12.000 No adjusting Journal entry necessary DR Unearned Revenue $12,000 CR Rent Revenue $12.000