CHART OF ACCOUNTS
101 Cash	211 Notes Payable	401 Service Revenue
111 Notes Receivable	212 Accounts Payable	451 Rent Revenue
112 Accounts Receivable	214 Interest Payable	491 Interest Revenue
114 Interest Receivable	216 Wages Payable	511 Depreciation Expense
125 Supplies	261 Unearned Revenue	513 Insurance Expense
130 Prepaid Insurance	311 Common Stock	515 Rent Expense
132 Prepaid Rent	320 Retained Earnings	517 Wages Expense
161 Equipment		519 Supplies Expense
162 Accumulated Depreciation		591 Interest Expense

Unistant Company received $18,000 on November 1 for six month's rent in advance and recorded the transaction to the rent

revenue account. The December 31 adjusting entry would be:

Date	Enter Account Number	Debit	Credit
XX/XX/XX
Would this adjusting entry be reversed? (Y for Yes or N for No)