How would you record prepaid rent that was missed being recorded until the end of the year? $6,000 of the rent expense was paid for the 2019 fiscal year. The trail balance shows a balance of

Rent Expense

60,000

Would it be

31-Dec	DR.Prepaid Rent			6,000
		CR.Cash			6,000
	To record repaid rent for 2019

or

31-Dec	Rent Expense			6,000
	Prepaid Rent				6,000
	To record repaid rent for 2019