On October 1, Vosta View Company rented warehouse space to o tenent for $2,800 per month. The tenant paid five months' rerit in advance on that date. Whit the lease beginning immediately. The cash receipt was credited to the Unearned Revenue account. The companys annual accounting period onds on December 31 . The yeatend adjusting entry needed on December 31 is Mutele civaies Muttiple Choicse Dobit Unearned Revenue, $14,000; credit Rent Revenue, $14,000 Debit Unearned Revenue, 55,600 ; credit Rent Revenue, $5,600. Debir Unearned flewernee, $8,400; credit Rent Revenue, $8,400 Debit Accosints Recelvable, 58,400 ; credit Rent Revernue, 58,400 Debit Accounts Receivable, $14,000, credit Rent Revenuie, $14,000