On September 1, your calendar year company rents a machine to another firm for $24,000 a year. As of December 31, $17,000 has been received and recorded in Rent Revenue. What adjusting entry do you record at year end?

a. Rent Revenue 9,000

Unearned Rent Revenue 9,000

b. Rent Revenue 8,000

Unearned Rent Revenue 8,000

c. Rent Revenue 9,000

Accounts Receivable 9,000

d. Unearned Rent Revenue 8,000

Rent Revenue 8,000