For each separate case below, follow the three-step process for adjusting the accrued revenue account at December 31. Step 1: Determine what the current account balance equals. Step 2: Determine what the current account balance should equal. Step 3: Record the December 31 adjusting entry to get from step 1 to step 2 Assume no other adjusting entries are made during the year a. Unearned Rent Revenue. The Krug Company collected 516,200 rent in advance on November 1, debiting Cash and crediting Unearned Rent Revenue. The tenant was paying 12 months' rent in advance and occupancy began November 1 Debitor Credit? 16,200 Credit Unearned rent revenue 16,200 Step 1: Determine what the current account balance equals $ Step 2: Determine what the current account balance should equal Step 3. Record the December 31 adjusting entry to get from step 1 to step 2 Unearned rent revenue Rent revenue b. Unearned Services Revenue. The company charges $160 per month to spray a house for insects. A customer paid 5640 on October 1 in advance for four treatments, which was recorded with a debit to Cash and a credit to Unearned Services Revenue. At And the m anner that has b. Unearned Services Revenue. The company charges $160 per month to spray a house for insects. A customer paid 5640 on October 1 in advance for four treatments, which was recorded with a debit to Cash and a credit to Unearned Services Revenue. At year-end, the company has applied three treatments for the customer. Unearned services revenue Step 1: Determine what the current account balance equals Step 2. Determine what the current account balance should equal Step 3: Record the December 31 adjusting entry to get from step 1 to step 2 c. Unearned Rent Revenue. On September 1, a client paid the company $44.400 cash for six months of rent in advance (the client Teased a building and took occupancy immediately). The company recorded the cash as Unearned Rent Revenue. Unearned rent revenue Step 1: Determine what the current account balance equals. Step 2: Determine what the current account balance should equal Step 3: Record the December 31 adjusting entry to get from step 1 to step 2 UGGIREVO WHICH IN LLUIR CHILC Juru Gyua Step 3. Record the December 31 adjusting entry to get from step 1 to step 2 c. Unearned Rent Revenue. On September 1, a client paid the company S44,400 cash for six months of rent in advance (the client leased a building and took occupancy immediately). The company recorded the cash as Unearned Rent Revenue. Unearned rent revenue Step 1: Determine what the current account balance equals. Step 2. Determine what the current account balance should equal Step 3. Record the December 31 adjusting entry to get from step to step 2