The balance in the prepaid rent account before adjustment at the end of the year is $$12,228,$ which represents $12$ months rent paid on December $1.$ The adjusting entry required on December $31$ is

a$.$ debit Prepaid Rent, $$11,209,$ credit Rent Expense $51\mathrm{.}019$

b$.$ debit Rent Expense. $$11209,$ credit Propald Rent, $$1\mathrm{.}019$

c$.$ debit Prepald Rent, $$1\mathrm{.}019,$ credit Rent Expense $$1\mathrm{.}019$

d$.$ debit Rent Expense. $$1\mathrm{.}019,$ credit : epa a Rent, $$1\mathrm{.}019$oi