Glisten Company leases an office to a tenant at the rate of $3,000 per month. The tenant contacted Glisten and arranged to pay the rent for December on January 8 of the following year. Glisten agrees to this arrangement.

a.) Prepare the journal entry that Glisten must make at year ended December 31 to record the accrued rent revenue.

b.) Prepare the journal entry to record the receipt of the rent on January 8 of the following year.