Baker received $$5,000$ from a tenant on December $1$ for five months$$ rent of an office. This rent was for December, January, February, March, and April.

If Baker debited Cash and credited Unearned Rental Income for $$5,000$ on December $1,$ what necessary adjustment would be made on December $31?$

Select one:

A$.$

Rental Income

$4,000$

Unearned Rental Income

$4,000$

B$.$

Rental Income

$1,000$

Unearned Rental Income

$1,000$

C$.$

Unearned Rental Income

$1,000$

Rental Income

$1,000$

D$.$

Unearned Rental Income

$4,000$

Rental Income

$4,000$