On December 1, 2018, Shamrock Company received $5100 from Destiny, Inc. for rent of an office owned by Shamrock Company The peyment covers the peniod from December 1, 2018 through February 28, 2019 Shamrock Company recorded this as Deferred Rent Revenue when it was recelved on December 1 The adjusting entry on December 31 would include a debit to Rent Revenue of $2.550 aear to Deersed Ret Rev or so