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 $$15,000$ 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 $$150$ per insect treatment. A customer paid $$600$ 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 $$42,000$ cash for six months of rent in advance and took

occupancy immediately. The company recorded the cash as Unearned Rent Revenue.