On October 1, Tanaka Entered into a Lease Agreement to Rent

Multiple Choice

On October 1, Tanaka entered into a lease agreement to rent out its old warehouse space it was no longer using. This agreement calls for Tanaka to receive $3,000 per month from the lessee, due and payable at the end of the 4-month lease term. At December 31, the rental payments from the lessee had yet been received.
If Tanaka makes the appropriate adjusting entry, how much will be reported on the December 31 balance sheet as rent receivable?

A) $2,000
B) $8,000
C) $4,000
D) $9,000