View transaction list Journal entry worksheet The Krug Company collected $9,000 rent in advance on November 1, debiting Cash and crediting Unearned Rent Revenue. The tenant was paying 12 months' rent in advance and occupancy began November 1. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Cash 9,000 Unearned rent revenue 9,000 View transaction list Journal entry worksheet