Use This Information to Answer the Following Question

Multiple Choice

Use this information to answer the following question. The trial balance for Sanchez Company appears as follows:
If as of December 31, 2010, the rent of $100 for December had not been recorded or paid, the adjusting entry would include a

A) debit to Rent Expense for $100.
B) debit to Rent Payable for $100.
C) credit to Cash for $100.
D) credit to Accumulated Rent for $100.