Pina Colada Corp. received a check for $26400 on July 1 which represents a 6 month advance payment of rent on a building it rents to a client. Unearned Rent Revenue was credited for the full $26400. Financial statements will be prepared on July 31. Pina Colada's should make the following adjusting entry on July 31: debit Unearned Rent Revenue, $4400; credit Rent Revenue, $4400. debit Cash, $26400; credit Rent Revenue, $26400. debit Rent Revenue, $4400; credit Unearned Rent Revenue, $4400. debit Unearned Rent Revenue, $26400; credit Rent Revenue, $26400