please explain, i dont understand why its wrong

Kingbird, Inc. owns a warehouse.On September 1, it rented storage space to a lessee (tenant) for six months for a total cash payment of $ 13,800 received in advance. Your answer is partially correct. Prepare Kingbird, Incis September 1 journal entry and the December 31 adjusting entry, treating the receipt of cash as a liability, (Credit account tities are automatically indented when amount is entered. Do not Indent manually. If no entry is required, select "No entry for the account titles and enter for the amounts. Record Journal entries in the order presented in the problem.) Debit Credit Date Account Titles and Explanation 13800 Sept 1 Prepaid Rent 13800 Cash 11500 Dec 31 Rent Expense 11500 Prepaid Rent Prepare Kingbird, Inc's September 1 journal entry and the December 31 adjusting entry, treating the receipt of cash as a reverue. (Credit account titles are automatically indented when amount is entered. Do not indent manually . If no entry is required, select "No Entry" for the account titles and enter for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Sept. 1 Cash 13800 Unearned Rent Revenue 13800 Dec. 31 Unearned Rent Revenue 10350 Rent Revenue 10350 e Textbook and Media Assistance Used List of Accounts Assistance Used Attempts: 3 of 15 used