On July 1 2011 the Pepper Diner Rented Out Part

Multiple Choice

On July 1 2011 the Pepper Diner rented out part of its property and collected $9000 in advance for a nine-month period.The receipt was credited to a liability account.At 31 December 2011,Pepper Diner's year-end,which of the following adjusting journal entries should be made?

A) Dr.Cash,$6000; Cr.Rent Income,$6000
B) Dr.Rent Income,$3000; Cr Unearned Rent Income,$3000
C) Dr.Unearned Rent Income,$6000; Cr.Rent Income,$6000
D) Dr.Rent Receivable,$6000; Cr.Rent Income,$6000