Record adjusting journal entries for each separate case below for ear ended December 31.

Assume no other adjusting entries are made during the year.

a. Unearned Rent Revenue. The Krug Company collected $10,800 rent in advance on November 1, debiting Cash and crediting

Unearned Rent Revenue. The tenant was paying 12 months' rent in advance and occupancy began November 1

b. Unearned Services Revenue. The company charges $115 per insect treatment. A customer paid $460 on October 1 in advance for

four treatments, which was recorded with a debit to Cash and a credit to Unearned Services Revenue. At year-end, the company

has applied three treatments for the customer.

c. Unearned Rent Revenue. On September 1, a client paid the company $33,600 cash for six months of rent in advance and took

occupancy immediately. The company recorded the cash as Unearned Rent Revenue.

Journal entry worksheet The Krug Company collected $10,800 rent in advance on November 1, debiting Cash and crediting Unearned Rent Revenue. The tenant was paying 12 months' rent in advance and occupancy began November 1. Note: Enter debits before credits. Journal entry worksheet The company charges $115 per insect treatment. A customer paid $460 on October 1 in advance for four treatments, which was recorded with a debit to Cash and a credit to Unearned Services Revenue. At year-end, the company has applied three treatments for the customer. Notes tinter debits before credits. Journal entry worksheet On September 1 , a client paid the company $33,600 cash for six months of rent in advance and took occupancy immediately. The company recorded the cash as Unearned Rent Revenue. Note: Enter dribits before condits