On September 1, Katrina Real Estate, Inc. received $9,600 in advance from one of its tenants for rent for the next 12 months. Assuming Katrina Real Estate closes its books on December 31, what adjusting entry will Katrina Real Estate make with respect to this transaction? Select one: a. Prepaid Rent Unearned Revenue 3,200 3,200 O b. Unearned Revenue 3,200 Prepaid Rent 3,200 C. Unearned Revenue 3,200 Rent Revenue 3,200 O d. Rent Expense 3,200 Prepaid Rent 3,200