The balance in the prepaid rent account before adjustment at the end of the year is $14,184, which represents 12 months' rent paid on December 1. The adjusting entry required on December 31 is

a.debit Prepaid Rent, $1,182, credit Rent Expense, $1,182

b.debit Rent Expense, $1,182, credit Prepaid Rent, $1,182

c.debit Rent Expense, $13,002, credit Prepaid Rent, $1,182

d.debit Prepaid Rent, $13,002, credit Rent Expense, $1,182