L. Lane received $12,000 from a tenant on December 1 for four months' rent of an office. This rent was for December, January, February, and March. If Lane debited Cash and credited Unearned Rental Income for $12,000 on December 1, what necessary adjustment would be made on December 31? debit Rental Income 9,000 and credit Unearned Rental Income 9,000 debit Unearned Rental Income 9,000 and credit Rental Income 9.000 debit Rental Income 3,000 and credit Unearned Rental Income 3,000 debit Unearned Rental Income 3,000 and credit Rental Income 3,000 P. Z OO The debit and credit analysis of a transaction normally takes place when the trial balance is prepared. financial statements are prepared. entry is recorded in a journal entry is posted to a subsidiary ledger o