XYZ Corporation received cash of HK$12,000 on September 1, 2019 for one year's rent in advance and recorded the transaction with a credit to Unearned Rent Revenue. Assume the accounting period is one (year (1/1 to 31/12 The December 31, 2019 adjusting entry is debit Unearned Rent Revenue and O .credit Rent Revenue, HK$4,000 debit Cash and credit Unearned Rent O .Revenue, HK$8,000 debit Rent Revenue and credit .Unearned Rent Revenue, HK$4,000 debit Rent Revenue and credit O .Unearned Rent Revenue, HK$8,000