Avant-garde Inc.'s financial year ends on December 31, X2. The company rents commercial space which it uses for storage. The monthly rent is $ 3,000. Rents from January to November were paid by the company and recorded in the Rental charges account.

For each of the following scenarios, record, if necessary, the adjustment entries to the JG in order to present the financial statements of Avant-garde Inc. as at December 31, X2.

Scenario 1

On December 1, X2, the company paid 3 months rent (December X2 to February X3). The entire amount paid on December 1, or $ 9,000, was charged by the accountant to the Rental charges account.

Scenario 2

On December 1, X2, the company paid 3 months rent (December X2 to February X3). The entire amount paid on December 1, or $ 9,000, was charged by the accountant to the Prepaid expenses account.

Scenario 3

The company has not paid its rent for December and the accountant has not recorded the corresponding charge.