Sanborn Company Rents Space to a Tenant for $2,200 Per

Multiple Choice

Sanborn Company rents space to a tenant for $2,200 per month.The tenant currently owes rent for November and December.The tenant has agreed to pay the November,December,and January rents in full on January 15 and has agreed not to fall behind again.The adjusting entry needed on December 31 is:

A) Debit Rent Receivable,$6,600;credit Rent Earned,$6,600.
B) Debit Unearned Rent,$4,400;credit Rent Earned,$4,400.
C) Debit Unearned Rent,$2,200;credit Rent Earned,$2,200.
D) Debit Rent Receivable,$4,400;credit Rent Earned,$4,400.
E) Debit Rent Receivable,$2,200;credit Rent Earned,$2,200.