Sampson Manufacturing Company (SM C) has an empty warehouse that it rents out to a local beer distributor for a monthly rental fee of $ 6,000. Terms of the rental agreement include a 10- day payment grace period and an additional $ 200 monthly utility expense, necessary to maintain the beer distributor€™s products at the proper temperature, paid by SM C. Assuming that SM C records journal entries on a monthly basis and that it receives the December monthly rent payment on January 9, what is the adjusting journal entry (if any) made by SM C on December 31 (with December€™s $ 200 utility payment made on January 2)?

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a. Rent Receivable 6,000 Rent Revenue 6,000 b. Rent Receivable 5,800 200 Utilities Expense Rent Revenue 6,000 c. Rent Receivable Utilities Expense 6,000 200 Rent Revenue 6,000 200 Utilities Payable d. No journal entry necessary.