I am woking on a consolidation entries at 30 June 2021 for this event:

On 1 July 2020, Grape Ltd provided an office for Duck Ltd's administrative staff to use. Grape Ltd charges $700 per month. The last rental receipt received by Grape Ltd was on 30 April 2021.

Which entries is correct?

1)

Rent revenue Dr $8400

Rent expense Cr $8400

2)

or beacuse only received till 30 april? so

Rent revenue Dr $ 7000

Rent expense Cr $7000

Im confuesed, I understand that this intraground rental is unrealised profit which should eliminated. However, the last rental receipt received by Grape Ltd was on 30 april, is that means only $7000 received for 10 months so the secound entires is correct? Should I do anything for the rest 2 months which is unpaid?

Or no matter how many months are paid or unpaid, we will always Dr and Cr whole year rent just like the first entires??

Or both enties are incorrect?