Suppose Livingston, a specialty clothing store, rents space at a local mall for one year, paying $$22,800($$$1,900$ per month$)$ in advance on October $1.$ The balance of Prepaid Rent at the beginning of the year is $$0.$

Determine the accounts to be adjusted on December $31,$ the amount of the adjustment, and the ending balances. Assume no adjustments were previously made during the year.

Note: Amounts to be deducted should be indicated with a minus sign.