Adams and Adams, Inc. (AA), a law firm prepares ANNUAL financial statements at December 31 each year. The following questions relate to the adjusting entries recorded at December 31, 2013. AA rents storage space for documents from another company. The annual rent payment for the current year of $2,000 had not been paid at December 31, 2013. The adjusting entry (if necessary) will:

	A.	Decrease (debit) Contributed capital by $2,000
	B.	Increase (credit) Rent Payable by $2,000
	C.	No adjusting entry in necessary
	D.	Increase (credit) Rent Revenue by $2,000
	E.	Increase (debit) Rent Receivable by $2,000