Please explain step by step as to how to solve letter d because I have gotten the wrong answer of 32,000. Also, what do I put as the categorizations for letter d. There are no catefories for rent revenue or unearned rent revenue.

\begin{tabular}{|c|c|c|c|c|} \hlined & Revenue & x & 32,000 & \\ \hline & Deferred revenue & & & 32,000(x) \\ \hline \end{tabular} On November 1,2024, Manufacturing rented a portion of its factory to a tenant for $38,400 per year, payable in advance. The payment for the 12 months ended October 31,2025 , was received as required and was credited to deferred revenue. Note: Enter debits before credits. Problem 13-4 (Algo) Various liabilities; financial statement effects [LO13-1, 13-2, 13-3, 13-4] The unadjusted trial balance of the Manufacturing Ecuitable at December 31, 2024, the end of its fiscal yeas, Included the fallowing account balances. Manufocturing's 2024 financial watnetrents were issued on Apnil 1,2025. Other information: a. The bank notes, issued August 1, 2024, are due on July 31, 2025, and pay interist at a rate of 9%, payable at maturity. b. The mortgage note is due on March 1,2025. interest at 8% has been pald up to December 31 cassume 8% is a fealistic rate) Manufacturing intended at December 31, 2024, to reflinance the note on its diaf date with a new fo-year mortgape note. In fact. on March 1, Manutacturing paid $275.000 in cash on the principal balance and refinanced the remaining $1.015.000. c. Included in the accounts receivable balance at December 31, 2024, were two subsidary accounts that hod been owirpald and had credit balances totaling 516.500. The accounts were of two major customers who were expected to order more merchandise fram Manufacturing and apply the overpayments to those future purchases. d. On November 1, 2024, Manufacturing rented a portion of its factory to a tenant for $38,400 par yeac, pibyatie in advance. The payment for the 12 moriths ended October 31, 2025, was received as required and was credited to defered rovenue