Record adjusting journal entries for each separate case below 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 on November 1. Unearned Services Revenue. The company charges $165 per insect treatment. A customer paid $660 on October