The accounting cycle for Austin Dallas Chainsaws Limited is from January 1 to December 31. At the start of March, the company signed a new annual rental agreement on a factory paying $3,600,000 in cash for the full 12 months. On June 15 Austin Dallas Chainsaws Limited was paid $4,000,000 in advance by Backward Limited to construct a large oil platform. Meanwhile, the CEO of Austin Dallas Chainsaws Limited signed a 12-month rental agreement on August 1 for personal living and office space in an apartment block in the Dubai Marina. The CEO part $1,200,000 in advance for the rental. At the beginning of September Austin Dallas Chainsaws Limited was paid $3,000,000 in advance by Drilling Limited to construct a solar windmill. On November 1 Austin Dallas Chainsaws Limited signed a 6-month rental agreement with Clarke Investment Limited for the company's old administration building it owned. Austin Dallas Chainsaws Limited received $600,000 in cash for the rental. At the end of the accounting cycle the CFO of Austin Dallas Chainsaws Limited had completed 25% of the construction of the oil platform and 50% of the solar windmill.. Required: At the end of the accounting cycle Austin Dallas Chainsaws Limited would have made adjustment entries to 'Prepaid Rental Expenses' and 'Unearned Construction Revenue' of the following amounts? Select one: O O a. Debit. Pre-Paid Rental Expenses - $3,200,000; Debit. Unearned Construction Revenue - $2,500,000 b. None of the options c. Credit. Pre-Paid Rental Expenses - $3,800,000; Debit. Unearned Construction Revenue - $7,000,000 d. Credit. Pre-Paid Rental Expenses - $3,800,000; Debit. Unearned Construction Revenue - $2,500,000 e. Credit. Pre-Paid Rental Expenses $3,200,000; Debit. Unearned Construction Revenue - $2,500,000