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QS 3-10 (Algo) Unearned (deferred) revenues adjustments LO P2 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 $9,600 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 $105 per insect treatment. A customer paid $420 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 $31,200 cash for six months of rent in advance and took occupancy immediately. The company recorded the cash as Unearned Rent Revenue. Journal entry worksheet 2.3 The Krug Company collected $9,600 rent in advance on November 1 , debiting Carh and crediting Unearned Rent Revenue. The tenant wos poying 12 months' rent in advance and occupancy begon November 1. Journal entry worksheet The Krug Company collected. $9,600 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. Note: Enter debits before credits. Journal entry worksheet The company charges $105 per insect treatment. A customer paid $420 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. Note: Enter debits before credits. Journal entry worksheet 1 On September 1, a client paid the company $31,200 cash for six months of rent in advance and took occupancy immediately. The company recorded the cash as Unearned Rent Revenue. Note: Enter debits before credits