On December 1, SkyHigh Infrastructures receives rent payment of $6,000 in advance for three months. On December 31, as one months' rent has been earned, SkyHigh's accountant makes an adjusting entry. Which of the following entries is the adjusting entry to recognize the rent income for December?

a.A debit to Unearned Rent Income of $2,000 and a credit to Rent income of $2,000

b.A debit to Unearned Rent Income of $6,000 and a credit to Rent income of $6,000

c.A debit to Rent Income of $6,000 and a credit to Unearned Rent income of $6,000

d.A debit to Rent Income of $2,000 and a credit to Unearned Rent income of $2,000

On May 15, Erin Company received $50,000 in cash for the subscriptions of the months of June and July. The company follows the revenue recognition principle for recording revenue. Which of the following journal entries records the income for the month of June?

a.A debit to Cash of $25,000 and a credit to Subscriptions Income of $25,000

b.A debit to Unearned Subscriptions of $50,000 and a credit to Subscriptions Income of $50,000

c.A debit to Subscriptions Income of $25,000 and a credit to Unearned Subscriptions of $25,000

d.A debit to Unearned Subscriptions of $25,000 and a credit to Subscriptions Income of $25,000

Under the perpetual inventory system, the adjusting entry for inventory shrinkage is:

a.a debit to the Cost of Goods Sold account and a credit to the Inventory Shrinkage account.

b.a debit to the Merchandise Inventory account and a credit to the Cost of Goods Sold account.

c.a debit to the Cost of Goods Sold account and a credit to the Merchandise Inventory account.

d.a debit to the Inventory Shrinkage account and a credit to the Merchandise Inventory account.

please answer all the questions.