Emperor Company provides renting services. In September 2019, the company receives $2700 in advance payment for providing renting service for six months to XYZ company. On December 31, the adjusting entry on Emperor company will be:

Select one: a. Cash, dr., $2,700; Rent Rev., cr., $1,800; Unearned Rent, cr., $900 b. Rent Revenue, dr., $900; Unearned Rent, cr., $900 c. Unearned Rent, dr., $1,800; Rent Revenue, cr., $1,800 d. Unearned Rent, dr., $1,350; Rent Revenue, cr., $1,350