Represent revenue or income * 3 points already collected but not yet earned; also referred to as advances from customers. Accrued Income Unearned Revenue Service Revenue Sales Revenue On September 1, 2017, the company * 5 points collected P72,000 rent in advance. A debit to Cash and a credit to Unearned Revenue was made. The tenant was paying for one year's rent. How much is the Rental Revenue to be recorded in the adjusting entry on Dec. 31, 2017? Php 6,000 Php 30,000 Php 24,000 Php 36,000