Dec 31. -The company signed an agreement to sublease an office in its building to Passo &

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Dec 31. -The company signed an agreement to sublease an office in its building to Passo & Associates at a monthly rental rate of $1,000. In connection with the sublease. Darren received check No. 55941 for $3,000 from Passo & Associates covering rent for the first quarter in 2015.

What journal entries should I make? Is it debit Cash 3000 and credit Unearned Revenue 3000?