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On December 1, 2022, Shamrock Company received $8,100 from Destiny, Incorporated for rent of an office owned by Shamrock Company. The payment covers the period

On December 1, 2022, Shamrock Company received $8,100 from Destiny, Incorporated for rent of an office owned by Shamrock Company. The payment covers the period from December 1, 2022 through February 28, 2023. Shamrock Company recorded this as Deferred Rent Revenue when it was received on December 1. The adjusting entry on December 31 would include a:

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