On December 1, 2016, XYZ Co. agreed to rent space in ABC's building for $4,500 per month,
and XYZ paid ABC on December 1 in advance for the first three months' rent.
The entry made on December 1 was as follows:
	Dr Cash			13,500
		Cr Unearned rent revenue			13,500
The unearned revenue account must be adjusted to reflect the amount earned as of 12/31/16.