Journalize the adjusting entry needed at March $31,$ the fiscal year$-$end, for each of the following independent situations. No other adjusting entries have been made for the year. $($Record debits first, then credits. Exclude explanations from any journal entries.$)$

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a$.$ On January $1,$$$5,400$ rent was collected in advance. Cash was debited and Unearned rent revenue was credited. The tenant was paying six months' rent in advance.

$\backslash$table$[[$Journal Entry$],[$Date$,$Accounts,Debit,Credit$],[$Mar$],[,,,],[,,,],[,,,]]$