Record adjusting journal entries for each of the following for year ended December 31. Assume no other adjusting entries are made during the year . Unearned Rent Revenue. The Krug Company collected $16.800 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 November 1 b. Unearned Services Revenue. The company charges $165 per insect treatment. A customer paid $660 on October 1 in advance for four treatments, which was recorded with a debit to Cash and a credit to Unearned Services Revenue. At year-end, the company has applied three treatments for the customer c. Unearned Rent Revenue. On September 1, a client paid the company $45,600 cash for six months of rent in advance (the client leased a building and took occupancy Immediately). The company recorded the cash as Unearned Rent Revenue. View transaction list Journal entry worksheet