Metlock Inc received a check for $$21600$ on July $1$ which represents a $6$ month advance payment of rent on a building it rents to a client. Unearned Rent Revenue was credited for the full $$21600.$ Financial statements will be prepared on July $31$ Metlock should make the following adjusting entry on July $31$ :

debit Cash, $$21600$; credit Rent Revenue, $$21600.$

debit Unearned Rent Revenue, $$21600$; credit Rent Revenue, $$21600.$

debit Unearned Rent Revenue, $$3600$; credit Rent Revenue, $$3600.$

debit Rent Revenue, $$3600$; credit Uneamed Rent Revenue, $$3600.$