Pappy Corporation received cash of $$36,000$ on September $1,2022$ for one year's rent in advance and recorded the transaction with a credit to Unearned Rent Revenue. The December $31,2022$ adjusting entry is

Select one:

a$.$ debit Rent Revenue and credit Unearned Rent Revenue, $$12,000.$

b$.$ debit Rent Revenue and credit Unearned Rent Revenue, $$24,000.$

c$.$ debit Unearned Rent Revenue and credit Rent Revenue, $$12,000.$

d$.$ debit Cash and credit Unearned Rent Revenue, $$24,000.$