If Rent Revenue of $5,000 Is Earned in 2012 but Will

Multiple Choice

If rent revenue of $5,000 is earned in 2012 but will NOT be received until 2013, what is the appropriate adjusting entry at December 31, 2013?

A)
$\begin{array}{ll}\text { Rent Receivable } & 5,000 \\\text { Cash } & 5,000\end{array}$
B)
Cash $\quad 5,000$
Rent Revenue $\quad 5,000$
C)
$\begin{array} { l r } \text { Rent Revenue } & 5,000 \\\text { Rent Receivable } & 5,000\end{array}$
D)
$\begin{array} { r r } \text { Rent Receivable } & 5,000 \\\text { Rent Revenue } & 5,000\end{array}$