Doa Inc. is a Japanese firm located in Fukuoka. The firm received a check for JPY 27,000,000 on July 1. The check represents a 6 month advance payment of rent on a building it rents to a client. Unearned Rent Revenue was credited for the full JPY 27,000,000. The firm's financial statements will be prepared on July 31. The firm shall make the following adjusting entry on July 31

a. Debit Rent Revenue, JPY 4,500,000; Credit Unearned Rent Revenue, JPY 4,500,000.

b. Debit Cash, JPY 27,000,000; Credit Rent Revenue, JPY 27,000,000.

c. Debit Unearned Rent Revenue, JPY 4,500,000; Credit Rent Revenue, JPY 4,500,000.

d. Debit Unearned Rent Revenue, JPY 27,000,000; Credit Rent Revenue, JPY 24,000,000.