Part E. Burbank, Inc. rented office space from Torrance, Inc. on September 1, 2012. The rental term was for six (6) months and the monthly rent was $3. Burbank prepaid all six-months rent on September 1, 2012. The two firms journalized the transaction as follows: Burbank, Inc. Date Accounts Debit Credit 9/1/12 Prepaid rent 18 Cash 18 Debit Credit Torrance, Inc. Date Accounts 9/1/12 Cash Unearned rent revenue 18 18 Required: Assume each company's fiscal year ends on December 31, 2012. Make the necessary adjusting entries in the journals provided below. Burbank, Inc. Accounts Date Debit Credit 12/31/12 Torrance, Inc. Accounts Date Debit Credit 12/31/12