Manning, Co. collected 6-months' rent in advance from a tenant on November 1 of the current year. When it collected the cash, it recorded the following entry: \begin{tabular}{rrrr} Nov. 01 & Cash ............................................... & 15,000 & \\ \hline Rent Revenue Earned................... & 15,000 \end{tabular} Prepare the required adjusting entry at December 31 of the current year