I need the answers for both questions please.

QUESTION 36 May 24 105,000 Unearned Rent Revenue Cash 105,000 What effects does this journal entry have on the accounts? a, increase Cash and decrease Unearned Rent Revenue b. decrease Cash and decrease Unearned Rent Revenue C. decrease Cash and increase Unearned Rent Revenue d. increase Cash and increase Unearned Rent Revenue QUESTION 37 The following units of an inventory item were available for sale during the year. Use this information to answer the following questions. Beginning inventory 10 units at $55 First purchase 25 units at $60 Second purchase 30 units at $65 Third purchase 15 units at $70 The firm uses the periodic inventory system. During the year, 60 units of the item were sold. The ending inventory cost rounded to nearest dollar using average cost is: a. $1,263 b. $1,375 c. $1,353 d. $1,150