The following amounts were taken from a company's unadjusted trial balance on December 31, the current year:

Prepaid Rent	$ 12,000
Wages Expense	122,100
Unearned Rent Revenue	9,200

Given the following information prepare any adjusting entries necessary as of December 31, the current year in proper journal entry format (see problem 1)

A)	The rent collected in advance represents rent for the period of December 1, the current year, through January 31, next year.
B)	In addition to the wages paid during the year, employees have not been paid for the last week of December, which amounts to $1,900.