Manning,Co Prepare the Required Adjusting Entry at December 31 of the 1

Essay

Manning,Co.collected 6-months' rent in advance from a tenant on November 1 of the current year.When cash was collected,the following entry was made:
$$\begin{array} { | l | l | l | l | } \hline \text { Nov. 01 } & \text { Cash } & 15,000 & \\\hline & \text { Rent Revenue Earned } & & 15,000 \\\hline\end{array}$$
Prepare the required adjusting entry at December 31 of the current year.