Lang Leased a Portion of Its Store to Pang for 12

Multiple Choice

Lang leased a portion of its store to Pang for 12 months beginning on November 1, at a monthly rate of $400. Pang paid the entire $4,800 on November 1, which Langrecorded as unearned revenue. The journal entry made by Lang at year-end, December31, would include:

A) A debit to Rent Earned for $400.
B) A debit to Cash for $800.
C) A credit to Unearned Rent for $400.
D) A credit to Rent Earned for $800.
E) A debit to Unearned Rent for $4,800.