Whispering Winds Corporation received a check for $22,080 on July 1st which represents a 6-month Advance payment of rent on a building kit rinse to a client unearned rent Revenue was credited for the full $27,600 financial statements will be prepared on July 31st whisperings should make the following adjustment on July 31st

a. increase cash $22,080 and increase rent Revenue $22,080 b. decrease unearned rent revenue $22,080 and increase rent Revenue $22,080 c. decrease rent Revenue $3,680 increase unearned rent Revenue $3,680 d. decrease unearned rent revenue $3,680 and increase rent Revenue $3,680