On December 16, 2012, Keen Company received $5,400 from Smith Company for rent on an office building owned by Keen. The $1,800 covers the period December 16, 2012, through February 15, 2013. If Keen Company credited Unearned Rent to record the $5,400 rent collected on December 16, the adjusting entry needed on December 31, 2012, would include
Select one:
a. A credit to Rent Revenue of $1,350
b. A credit to Unearned Rent of $1,350
c. A debit to Rent Revenue of $2,700
d. A debit to Unearned Rent Revenue of $2,700