Girodat Printing reports these account balances at December 31, 2018: Accounts Payable Land Accumulated Depreciation, Building Unearned Revenue Cash Accounts Receivable Buildings Common Stock $70 $450 $180 $150 $70 $90 $400 $610 In the 12/31/18 trial balance, the total of the debit column is: Select one: a. $1,190 b. $1,620 c. $1,010 d. $1,160 e. $830 Lopez Company received $6,400 on April 1, 2017 for one year's rent in advance and recorded the transaction with a credit to Unearned Rent. The December 31, 2017 adjusting entry is: Select one: a. Debit Rent Revenue and credit Unearned Rent, $4,800 b. Debit Unearned Rent and credit Rent Revenue, $1,600 c. Debit Unearned Rent and credit Rent Revenue, $4,800 d. Debit Unearned Rent and credit Rent Revenue, $6,400 e. Debit Rent Revenue and credit Unearned Rent, $1,600