On October 1, Goodwell Company rented warehouse space to a tenant for $3,400 per month. The tenant paid five months'rent in advance on that date, with the lease beginning immediately. The cash receipt on October 1 was credited to the Unearned Revenue account. The company's annual accounting period ends on December 31 . The year-end adjusting entry needed on December 31 is: Debit Unearned Revenue, $10,200; credit Rent Revenue, $10,200. Debit Accounts Receivable, $10,200; credit Rent Revenue, $10,200. Debit Unearned Revenue, $6,800; credit Rent Revenue, $6,800. Debit Unearned Revenue, $17,000; credit Rent Revenue, $17,000