The balance in the prepaid rent account before adjustment at the end of the year is $13,584, which represents 12 months' rent paid on December 1. The adjusting entry required on December 31 is

debit Rent Expense, $12,452, credit Prepaid Rent, $1,132

debit Rent Expense, $1,132, credit Prepaid Rent, $1,132

debit Prepaid Rent, $12,452, credit Rent Expense, $1,132

debit Prepaid Rent, $1,132, credit Rent Expense, $1,132