Journal entry worksheet The Krug Company collected $18,000 rent in advance on November 1 , debiting Cash and crediting Unearned Rent Revenue. The tenant was paying 12 months' rent in advance and occupancy began November 1 . Note: Enter debrts before credits. Journal entry worksheet The Krug Company collected $18,000 rent in advance on November 1 , debiting Cash and crediting Unearned Rent Revenue. The tenant was paying 12 months' rent in advance and occupancy began November 1 . Note: Enter debrts before credits