Ouellette Corporation began operations on January 2. Its year end is December 31, and it adjusts its accounts annually. Selected transactions for the current year follow: On December 1, the company rented additional office space (for it's own use, not as a source of revenue) for a six-month period starting on December 1 for $1,300 each month. It paid rent for the months of December and January in advance on this date. Journal entry and adjusted entry are needed