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Somerset received $ 3 3 , 6 0 0 from a customer for 1 2 months' rent in advance of the rental period. How should

Somerset received $33,600 from a customer for 12 months' rent in advance of the rental period. How should Somerset record this transaction?
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\table[[Account Title,Debit,Credit],[Rent revenue,33,600,],[Deferred rent revenue,,33,600]]
\table[[Account Title,Debit,Credit],[Cash,33,600,],[Rent revenue,,33,600]]
\table[[Account Title,Debit,Credit],[Deferred rent revenue,33,600,],[Rent revenue,,33,600]]
\table[[Account Title,Debit,Credit],[Cash,33,600,],[Deferred rent revenue,,33,600]]
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