The company signed an agreement to sublease an office in its building to Basso & Associates at a monthly rental rate of $1,000. In connection with the sublease. Waren received check No. 55941 for $3,000 from Basso & Associates covering rent for the first quarter in 2014.

• *Addnewgeneralledgeraccountonpage36.AssignitG/L#21100-UnearnedRevenue.BesuretoincludethisaccountinthepropersectionofWaren's2013financialstatements.

My question is besides adding the $3,000 to the cash receipts prelist and in G/L #21000 - Unearned Revenue. Do I need to add to any other journal entries?

This is for Systems Understanding Aid Project.