QS 3-10 (Algo) Unearned (deferred) revenues adjustments LO P2 Record adjusting journal entries for eachseparate case below for year ended December 31 Assume no other adjusting entries are made during the year a. Unearned Rent Revenue. The Krug Company collected $6,600 rent in advance on November 1, debiting Cash and crediting Unearned Rent Revenue. The tenant was paying 12 months' rent in advance and occupancy began on November 1. b. Unearned Services Revenue. The company charges $80 per insect treatment A customer paid $320 on October 1 in advance for four treatments, which was recorded with o debit to Cash and a credit to Unearned Services Revenue. At year-end, the company has applied three treatments for the customet c. Unearned Rent Revenue. On September 1 , client poid the company $25.200 cash for six months of rent in advance ond took occupancy immediately. The company recorded the cash as Unearned Rent Revenue. Journal entry worksheet 23 The Krug Company collected $6,600 rent in advance on November 1, debiting Cash and crediting Unearned Rent Revenue. The tenant was paring 12 months' rent in advanct and occupancy began November 1