On 1 April 2017, Jamie rented out her office space and rental of $12,600 was collected for 1 April 2017 to 31 December 2017. Its financial year ends on 31 March 2018. What is the adjusting Journal Entry to record the rental revenue? Question 5 options:

A.

Dr Rent expense $1,400, Cr Accrued expense $1,400

B.

Dr Rent revenue $1,400, Cr Accrued revenue $1,400

C.

Dr Accrued revenue $4,200, Cr Rent revenue $4,200

D.

Dr Rent revenue $4,200, Cr Accrued revenue $4,200