During its first year of operations, Walnut Company completed the following two transactions. The annual accounting period ends December $31.$

a$.$ Paid and recorded wages of $$130,000$ during Year $1$; however, at the end of Year $1,$ three days' wages are unpaid and have not yet been recorded because the weekly payroll will not be paid to employees until January $6$ of Year $2.$ Wages for the three days are $$4,000.$

b$.$ Collected rent revenue of $$2,400$ on December $12$ of Year $1$ for office space that Walnut rented to another company. The rent collected was for $30$ days from December $12$ of Year $1$ to January $10$ of Year $2.$

$2.$ With respect to rent revenue, provide the journal entry for the collection of rent on December $12$ and the adjusting entry required on December $31.$