Taylor Company prepaid six months of office rent totaling $10,800 on December 1 of the current year. Assuming Taylor records deferred expenses using the alternative treatment, what would be the adjusting entry on December 31?

A.Debit Cash and credit Unearned Rent for $10,800.

B.Debit Prepaid Rent and credit Rent Expense for $1,800.

C.Debit Rent Expense and credit Cash for $10,800.

D.Debit Prepaid Rent and credit Rent Expense for $9,000.