Oxford Co. leased a portion of its store to another company for 8 months beginning on October 1, at a monthly rate of $900. Oxford collected the entire $7,200 cash on October 1 and recorded it as unearned revenue. The journal entry made by Oxford Co. at year-end on December 31 would be:

A debit to Unearned Rent and a credit to Rent Earned for $2,700

A debit to Rent Revenue and a credit to Cash for $2,700.

A debit to Cash and a credit to Rent Revenue for $7,200.

A debit to Unearned Rent and a credit to Rent Earned for $4,500

A debit to Rent Revenue and a credit to Unearned Rent for $2,700