On December 1 of the current year, Prepaid Rent was debited $10,200

for three months of rent, to cover the period December 1 to February 28. The amount of the adjusting entry on December 31 is:

A.

$0.

B.

$ 3 comma 400$3,400.

C.

$ 10 comma 200$10,200.

D.

$ 6 comma 800$6,800.