Williams Enterprises prepaid 8 months of office rent totaling $9,000 on October 1, 2019. Assuming Williams records deferred expenses using the alternate treatment, what would be the entry on October 1, 2019?

A. Debit Rent Expense and credit Cash for $9,000

B. Debit Cash and credit Unearned Rent for $9,000

C. No entry is needed until the expense is incurred

D. Debit Prepaid Rent and credit Cash for $9,000