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. 3,200 Prepaid Rent Unearned Revenue 3,200 b. Rent Expense Prepaid Rent 3,200 3,200 Unearned Revenue 3,200 Rent Revenue 3,200 (Alt + A) O d. Unearned Revenue 3,200 Prepaid Rent 3,200