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

Assume no other adjusting entries are made during the year.

a$.$ Unearned Rent Revenue. The Krug Company collected $$16,200$ 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 on November $1.$

b$.$ Unearned Services Revenue. The company charges $$160$ per insect treatment. A customer paid $$640$ 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 $$44,400$ cash for six months of rent in advance and took

occupancy immediately. The company recorde

General Journal: Accounts Payable, Accounts Receivable, Cash, Rent Expense, Rent Payable, Rent Revenue, Service Revenue, Unearned Rent Revenue, Unearned Service Revenued the cash as Unearned Rent Revenue.