On December 16, 2015, B. Darin Company received $5,400 from S. Dee Company for rent of an office owned by B. Darin Company. The payment covers the period from December 16, 2015 through February 15, 2016. B. Darin Company recorded this as Unearned Rent when it was received on December 16. The adjusting entry on December 31 would include a:

a. credit to rent revenue of $1,350.

b. debit to unearned rent revenue of $2,700.

c. debit to rent revenue of $2,700.

d. credit to unearned rent revenue of $1,350.

Which of the following statements about adjusting entries is not correct?

a. Adjusting entries generally include one balance sheet and one income statement account.

b. Adjusting entries often affect the cash account.

c. Adjustments help to ensure the related accounts on the balance sheet and income statement are up to date and complete.

d. Adjustments are needed to ensure that the accounting system includes all of the revenues and expenses of the period.