The balance in the prepaid rent account before adjustment at the end of the year is $13,099, which represents 7 months' rent paid on December 1. The adjusting entry required on December 31 is

a.debit Prepaid Rent, $11,228; credit Rent Expense, $1,871

b.debit Rent Expense, $11,228; credit Prepaid Rent, $1,871

c.debit Rent Expense, $1,871; credit Prepaid Rent, $1,871

d.debit Prepaid Rent, $1,871; credit Rent Expense, $1,871