On November $1,2022,$ Gordon Company collected $$6,300$ in cash from its tenant as an advance rent payment on its store location. The six$-$month lease period ends on April $30,2023,$ at which time the contract may be renewed.

Record the journal entry to show the effect of the six months of rent collected in advance on November $1,2022$ for Gordon Company.

Record the journal entry to show the effect of the adjustment that will be made at the end of each month to show the amount of rent "earned" during the month for Gordon Company.