The balance in the prepaid rent account before adjustment at the end of the year is $13200 and represents three months rent paid on December 1. The adjusting entry required on December 31 is:

A	debit Prepaid Rent, $4400; credit Rent Expense $4400.

B	debit Rent Expense, $13200; credit Prepaid Rent, $13200.

C	debit Rent Expense, $4400; credit Prepaid Rent, $4400.

D	debit Prepaid Rent, $8800; credit Rent Expense, $8800.