On September 1, 2021, Woodmark Inc. paid $1,200 for six months' rent in advance. The bookkeeper who recorded this transaction used rent expense. No other journal entry was made subsequently. At December 31, 2021, the fiscal yearend, Woodmark should: O a. Debit rent expense and credit prepaid rent for $400. O b. Debit rent expense and credit prepaid rent for $800. O c. Debit prepaid rent and credit rent expense for $400. O d. Debit prepaid rent and credit rent expense for $800. O e. No adjusting entry is necessary at December 31, 2021