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 $$9,000$ rent in advance on November $1,$ debiting Cash and crediting Unearned Rent Revenue. The tenant was paying $12$ months$$ rent in advance and occupancy began on November $1.$

Unearned Services Revenue. The company charges $$100$ per insect treatment. A customer paid $$400$ 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.

Unearned Rent Revenue. On September $1,$ a client paid the company $$30,000$ cash for six months of rent in advance and took occupancy immediately. The company recorded the cash as Unearned Rent Revenue.