TCO B) Adjusting Entries: Unearned rent at 1/1/1X was $5,000 and at 12/31/1X was $8,000. The records indicate cash receipts from rental sources during 201X amounted to $40,000, all of which was credited to the Unearned Rent Account. You are to prepare the missing adjusting entry. For each journal entry write Dr. for debit and Cr. for credit.