rate of $1150 de bly Fragmentat co. on December 31 Fragmental Co. leased a portion of its store to another company for eight months beginning on October 1 at a monthly rate of $1150. Fragmental collected the entire $9200 cash on October 1 and recorded it as uneared revenue. Assuming adjusting entries are only made at year-end, the adjusting entry made by Fragmental Co. on December 31 would be: A debit to Rent Revenue and a credit to Cash for $3450 A debit to Cash and a credit to Rent Revenue for $9200 A debit to Unearned Rent and a credit to Rent Revenue for $5750. A debit to Unearned Rent and a credit to Rent Revenue for $3450 A debit to Rent Revenue and a credit to Unearned Rent for $3450