Garcia Corporation received cash of $36,000 on August 1, 2014 for one year's rent in advance and recorded the transaction with a credit to Rent Revenue. The December 31, 2014 adjusting entry is

A) debit Unearned Rent Revenue and credit Rent Revenue, $15,000 B) debit Rent Revenue and credit Unearned Rent Revenue, $21,000 C) debit Rent Revenue and credit Unearned Rent Revenue, $15,000 D) debit Cash and credit Unearned Rent Revenue, $21,000