Record adjusting journal entries for each separate 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 $13.800 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 $140 per insect treatment. A customer paid $560 on October 1 in advance for four treatments, Which was fecorded with a debit to Cash and o 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 clent paid the company $39.600 cash for six months of rent in advance and took occupancy immediately. The compary recorded the cash as Unearned Rent Revenue