[The following information applies to the questions displayed below.] Rogers Company completed the following transactions during Year 1. Rogers's fiscal year ends on December 31.

Jan.	8		Purchased merchandise for resale on account. The invoice amount was $14,700; assume a perpetual inventory system.
	17		Paid January 8 invoice.
Apr.	1		Borrowed $30,000 from National Bank for general use; signed a 12-month, 9% annual interest-bearing note for the money.
June	3		Purchased merchandise for resale on account. The invoice amount was $17,420.
July	5		Paid June 3 invoice.
Aug.	1		Rented office space in one of Rogers's buildings to another company and collected six months' rent in advance amounting to $33,000.
Dec.	20		Received a $280 deposit from a customer as a guarantee to return a trailer borrowed for 30 days.
	31		Determined wages of $8,500 were earned but not yet paid on December 31 (disregard payroll taxes). QUESTION: Record the adjusting entry for rent revenue.